Departmental appeal dismissed as time-barred on failure to establish date of receipt of order by reviewing authority

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...