2022 (8) TMI 332

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....ive for the Respondent ORDER P.K.CHOUDHARY : Heard both sides. 2. I find that the Bill of Entry No.2442605 dated 13.07.2017 was assessed on 14.07.2017 and an Appeal was filed before the First Appellate Authority on 11.10.2017, which was beyond the statutory period of 60(sixty) days. The delay in filing the Appeal is of 89(eighty nine) days. The Ld.Commissioner(Appeals) has observed that the A....

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....titled for the refund of the extra duty paid. 3. The duty was paid on 17.07.2017 and the consignment was taken delivery to fulfill the commitment. At that material time the Director was out of station on business trip and hence the matter could not be discussed with him. Only after his return the matter was discussed and it was decided to file an appeal before the Appellate Authority through Kol....