CESTAT upheld dismissal of time barred appeal against sanction of SAD Refund

Commissioner of Customs (Exports) Vs Indian Oil Corporation Limited (CESTAT Chennai) Brief facts are that IOCL filed the refund claim for refund of 4% special additional duty in terms of Notification No.102/2007-Cus dated 14.09.2007. After due process of law, the original authority sanctioned the refund claim. Against such order, the Department had filed the appeal before the Commissioner (Appeals). However it was observed by the Commissioner (Appeals) that though order was passed by the refund sanctioning authority on 11.12.2009 and the same was despatched on 18.01.2010, the Review Authority ...