Condonation of short filing delay allowed for special additional duty refund claim after disruption, with remand on merits.

A three-day delay in filing a refund claim for special additional duty under Notification No. 102/2007-Cus. was treated as sufficiently explained by disruption caused by the Mumbai terror attack and the claim being filed on the first working day thereafter. The short, uncontrollable delay was held to constitute reasonable cause, so the refund claim was not rejected at the threshold. The delay was condoned and the matter was remanded to the adjudicating authority to decide the refund claim on merits, with interest and consequential relief if the refund is found admissible.

---

---

Issues: Whether the delay of three days in filing the refund claim for special additional duty under Notification No. 102/2007-Cus. dated 14-9-2007 was liable to be condoned and the refund claim considered on merits.

Analysis: The claim was filed immediately on the first working day after the disruption caused by the Mumbai terror attack. The delay was short, explained by circumstances beyond the appellant's control, and constituted reasonable cause for not filing within the stipulated period. In these circumstances, the delay did not warrant rejection of the refund claim at the threshold.

Conclusion: The delay was condoned and the matter was remanded to the adjudicating authority for decision on the refund claim in accordance with law, with interest and consequential relief if the refund is found admissible.

Final Conclusion: The appellant succeeded on the question of limitation, and the refund claim was directed to be examined on merits after condoning the delay.

---