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of HC dismissed petition challenging rejection of drawback claim. Petitioner failed to file claim for 5.5 years after export clearance in 2005-06 under Rule 13 of Customs, Central Excise Duties, and Service Tax Drawback Rules, 1995. Original triplicate shipping bills, essential for drawback claims, were allegedly lost in 2011. Court upheld concurrent findings of Commissioner (Appeals) and Revisional Authority that petitioner's explanation regarding employee departure was insufficient to justify delay. No plausible explanation provided for non-submission between 2006-2011 when documents were in possession. Court found no grounds to interfere under Article 227, noting clear laches in claim submission.
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