Goods & Services Tax
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This application for condonation of delay was filed seeking condonation of delay of 154 days by the appellant. It is the case of the appellant that, they are filed an application for refund of CENVAT credit under Rule 5 some portion which was sanctioned and the portion relating to supplied to EOU was rejected. For the rejected portion they had filed Commissioner (Appeals) who upheld that the Order-in-Original. They did not pursue with the matter as they were able to utilize the CENVAT credit and found it not worthwhile to pursue the matter further. On the portion which was sanctioned by the Assistant Commissioner the Department filed an appeal before the Commissioner (Appeals) arguing that this includes some portion of the goods which were not exported but which were only sent to SEZ units. The Commissioner (Appeals) ordered in favour of the Department and the Departmental Officers came to recover the amounts from the assessee. It was then that they realized the mistake not filing of appeal against the order of the Commissioner (Appeals) within time, and that they have to return in cash. As all the files were bundled together they lost sight of the case. When the matter was last time heard on 19.04.2018, the appellants were directed to file an affidavit explaining the facts of the matter which they have done on 20.04.2018. This matter is listed today to decide on the issue of condonation of delay.