Mobile Phone Importers' Refund Appeals Dismissed Due to Time-Bar Under Section 128(1) of Customs Act

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....Appeals challenging refund rejection of additional customs duty on imported mobile phones were dismissed by CESTAT. Though appellant could benefit from time exclusion under Section 14 of Limitation Act (25.09.2015 to 18.09.2019), appeals remained time-barred under Section 128(1) of Customs Act. Original SCNs dated 26.09.2018 were adjudicated within valid timeframe considering COVID extensions and Chief Commissioner's extension until 30.06.2021. CESTAT upheld that department could validly issue Section 28 notices for erroneously granted refunds, rejecting appellant's contention that only appeal route was available. Commissioner (Appeals) correctly dismissed appeals as time-barred, even after accounting for excludable period, as they exceeded statutory 60-day filing window plus 30-day condonable delay period.....