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<h1>SC dismisses Special Leave Petition after condoning delay; declines interference with impugned judgment.</h1> SC dismissed the Special Leave Petition after condoning the delay, as they were not inclined to interfere with the impugned judgment. - 2018 (362) E.L.T. ... Refund claim of duty paid but actual export could not take place - time limitation - export of goods in terms of the shipping bill - the High Court allowed the refund. HELD THAT:- The impugned judgment of High Court need not be interfered with - SLP dismissed. The Supreme Court of India dismissed the Special Leave Petition after condoning the delay, as they were not inclined to interfere with the impugned judgment.