Appeal dismissed as time barred as no evidence of exact date of receipt of OIO by reviewing authority

Commissioner of Customs Vs Saraswathi Saw Mills (CESTAT Chennai) Held that there was no reason to disbelieve, the observation made by the Commissioner (Appeals) that there was no evidence available before him as to the date on which the Reviewing Authority received the order. Appeal by department dismissed as time barred. Facts- The respondents had filed refund claims in terms of Notification No. 102/2007-Cus dated 14.09.2007 for refund of 4% additional duty of customs paid by them in respect of goods imported and subsequently sold. The refund sanctioning authority sanctioned the refund claim....