Calculation of time for filing appeal starts from day of communication of order and not from dispatch of order

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 (Ap...