Case Law Details
Ashapura Minechem Ltd. Vs C.C.-Jamnagar(Prev) (CESTAT Ahmedabad)
The Hon’ble CESTAT, Ahmedabad allows appeals and set aside rejection orders. Holds: (i) the appeals are not time barred; (ii) In terms of section 129, it is “communication” of the order and not “issuance” or “dispatch” of order which is relevant; (iii) Follows Hon’ble Delhi High Court and Hon’ble Madras High Court judgments and allows appeals.
The appellant is an exporter. It claimed refund. Refund was rejected. The said orders were not communicated to the appellant. Appeals filed before Commissioner (Appeals) were rejected on that ground of time bar. Hence, appeals before CESTAT.
The Hon’ble CESTAT, Ahmedabad allows appeals and set aside rejection orders. Holds: (i) the appeals are not time barred; (ii) In terms of section 129, it is “communication” of the order and not “issuance” or “dispatch” of order which is relevant; (iii) Follows Hon’ble Delhi High Court and Hon’ble Madras High Court judgments and allows appeals.
The matter was argued by Ld. Counsel Bharat Raichandani
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