Condonation of delay in D3 intimation supported refund where goods were reprocessed, records were verifiable, and rules allowed delay relief.

A one-day delay in filing the D3 intimation was condonable because the goods had been received back, reprocessed, and cleared again on payment of duty, the relevant records remained available for verification, and the delay was later explained. As the applicable rules permitted condonation of delay up to 10 days, the refund claim was allowed after condoning the delay.

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Issues: Whether the delay in filing the D3 intimation could be condoned and the refund claim allowed.

Analysis: The D3 intimation was filed one day late, but the goods had been received back, reprocessed, and cleared again on payment of duty. The relevant records were available for verification during the intervening period, the delay was subsequently explained, and the applicable rules permitted condonation of delay up to 10 days.

Conclusion: The delay was condoned and the refund was allowed.

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