2023 (5) TMI 820

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....pecial additional duty in terms of Notification No.102/2007-Cus dated 14.09.2007. After due process of law, the original authority sanctioned the refund claim. Against such order, the Department had filed the appeal before the Commissioner (Appeals). However it was observed by the Commissioner (Appeals) that though order was passed by the refund sanctioning authority on 11.12.2009 and the same was despatched on 18.01.2010, the Review Authority has passed Review Order only on 27.04.2010 which is beyond the period of three months as required under Sub Section (3) of Section 129D of Customs Act, 1962. The appeal was thus dismissed as time barred without going to the merits of the case. 3. The learned Ms. Anandalakshmi Ganeshram appeared for t....

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....in para 4,5 and 6 is reproduced as under: "4. I have carefully gone through the case records and written submissions made by the Respondent. From the records, it is seen that though the order was signed on 11.12.2009 by the LAA, the same was prepared and dispatched on 18.01.2010, but the review order was passed on 27.04.2010. Hence, there was a delay of 11 days over and above the stipulated time of 3 months. 5. Before going into the merits of the case it is seen that the procedures laid down under Section 129 D ibid was not followed. According to 129D(3)& (4) reads as follows:: "[(3) Every order under sub-section (1) or sub-section (2), as the case may be, shall be made within a period of three months from the date of communication of....