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Departmental appeal dismissed as time-barred on failure to establish date of receipt of order by reviewing authority
Case Law Details
- Case Name
- Commissioner of Customs (Exports) Vs Mehra Eyetech Pvt. Ltd. (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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Commissioner of Customs (Exports) Vs Mehra Eyetech Pvt. Ltd. (CESTAT Chennai)
CESTAT Chennai held that as department failed to provide any evidence to establish the date on which Order-in-Original was received by the reviewing cell. Hence delay in filing of appeal by department dismissed as time-barred.
Facts- The respondent, namely, Ms. Mehra Eyetech Pvt. Ltd., filed claim for refund of 4% CVD in respect of various Bills of Entry as per Notification No.102/2007-Cus dated 14.09.2007 as amended. After due process of law, the original authority sanctioned the refund. Against this order of sancti...
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