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Issues: Whether the delay in filing the rebate claim could be condoned on the basis of the explanation that a dispute between partners prevented timely filing.
Analysis: The explanation for the delay was supported only by an affidavit from a partner who was not shown to have personal knowledge of the relevant events at the material time. The affidavit did not satisfactorily establish how the deponent could speak to the alleged inter se dispute or to the alleged holding back of the rebate file. The evidence was found to be of no probative value and insufficient to constitute a basis for exercising discretion in condonation of delay.
Conclusion: The delay was not condoned and the rejection of the rebate claim on that ground stood.