Condonation of delay in drawback claim accepted where supporting papers remained with the department and filing was later explained.

Delay in filing a drawback application was treated as condonable where the supporting papers remained with the department and were returned only later, making the late filing sufficiently explained under the drawback rules. On those undisputed facts, the communication rejecting the claim was set aside, and the authorities were required to consider the drawback application on merits in accordance with law.

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Issues: Whether the delay in filing the drawback application was liable to be condoned, and whether the petitioner was entitled to have the drawback claim decided on merits.

Analysis: The application for drawback was filed after the stipulated period, but the papers necessary to support the claim had remained with the department and were returned only later. On those undisputed facts, the delay in moving the application was treated as sufficiently explained and fit for condonation under the relevant drawback rules.

Conclusion: The delay was condoned, the impugned communication was set aside, and the authorities were directed to decide the drawback application on merits in accordance with law.

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