2023 (6) TMI 1256

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.... be gathered from the Order-in-Original, are that the assessee filed refund claim of SAD in respect of various Bills-of-Entry, as reflected in the table given in the Order-in-Original, which fact is not disputed by either of the parties before this court. It is seen from the table that the total refund claimed of SAD was Rs. 32,92,829/- in terms of Notification No. 102/2007-Cus. dated 14.09.2007, as amended.  2.2 It is also observed by the original authority that the appellant had submitted supporting documents, including certificates issued by their Chartered Accountant. 2.3 During adjudication, it emanates from the Order-in-Original dated 09.07.2010 that the adjudicating authority, after going through the refund applications as wel....

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....the Order-in-Original was not acceptable. On this ground alone, the first appellate authority has rejected the appeal.  5.  It is against this order that the present appeal has been filed before this court. 6.1  The Ld. Advocate submitted before us that it was only on 06.01.2011 when the assessee met the Commissioner of Customs (Export) that the assessee were informed about the Order-in-Original dated 21.07.2010, apparently dispatched on 09.07.2010. It is their claim that the above fact was not accepted by the first appellate authority.  6.2  The Ld. Advocate would thus submit that it was a clear case of non-receipt of the order. Otherwise, the appellant would have immediately filed an appeal for the sanction of ....

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....but unfortunately, we do not find any initial for carrying out the correction or insertion which is essential; hence, the said insertions do not impress us. But in any case, as we have observed that the date of sanction was much earlier, we have to accept the contentions of the assessee that it did not receive the Order-in-Original until 06.01.2011, when it had an occasion to meet the Commissioner of Customs (Export). These facts are not disputed by the Revenue. 11.  In view of the above, we are satisfied that the impugned order, insofar as it relates to the issue on limitation, deserves to be set aside as unsustainable.  12.  Further, we find that the first appellate authority has not given any findings on the merits of th....