https://www.taxtmi.com/caselaws?id=77328 Delay in filing an application for fixation of drawback brand rate beyond the prescribed 60-day period may be condoned where the delay is explained by financial difficulty and a misunderstanding about the need for the EP copy, especially when a circular indicates a liberal approach to such applications. On those facts, the refusal to condone delay was set aside, the delay was directed to be condoned, and the application was required to be reconsidered by the Commissioner. en-us Tue, 01 Dec 2009 00:00:00 +0530 Tue, 07 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77328 Delay in filing an application for fixation of drawback brand rate beyond the prescribed 60-day period may be condoned where the delay is explained by financial difficulty and a misunderstanding about the need for the EP copy, especially when a circular indicates a liberal approach to such applications. On those facts, the refusal to condone delay was set aside, the delay was directed to be condoned, and the application was required to be reconsidered by the Commissioner. Case-Laws Customs Tue, 01 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77328