Condonation of delay under exemption notification denied where supporting refund documents were filed late without sufficient cause.

Delay in filing supporting refund documents beyond the time permitted by an exemption notification was held not condonable where the claim was intimated in time but the documents were filed 104 days late. The explanation for the delay was found unsupported by medical evidence or any satisfactory material, and the Tribunal followed its earlier view that the statutory limit in the notification cannot be extended on such facts. The appeal therefore failed.

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Issues: Whether the delay in filing the supporting refund documents beyond the period permitted under the exemption notification could be condoned.

Analysis: The claim was only intimated within time, but the supporting documents were filed after a delay of 104 days. The explanation offered for the delay was not supported by medical evidence or any satisfactory material. The Tribunal followed its earlier view that the delay beyond the statutory limit prescribed in the notification is not capable of condonation.

Conclusion: The delay was not condonable and the appeal failed.

Ratio Decidendi: Delay beyond the statutory limit prescribed in an exemption notification cannot be condoned when the explanation is unsupported and no sufficient cause is shown.

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