https://www.taxtmi.com/caselaws?id=78477 Delay in filing a Brand Rate Scheme duty drawback claim was held not to be fatal where the representation itself explained the delay, and a separate condonation application was not required in the circumstances. The Court accepted that the claimant could not pursue a parallel remedy and that the delay was beyond its control. Applying Rule 15 and paragraph 70 of the Export and Import Policy, the Court upheld the direction setting aside the rejection and requiring reconsideration of the claim on merits, finding that the Single Judge's approach accorded with the governing legal framework. en-us Tue, 02 Jan 2007 00:00:00 +0530 Fri, 19 Nov 2010 18:20:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78477 Delay in filing a Brand Rate Scheme duty drawback claim was held not to be fatal where the representation itself explained the delay, and a separate condonation application was not required in the circumstances. The Court accepted that the claimant could not pursue a parallel remedy and that the delay was beyond its control. Applying Rule 15 and paragraph 70 of the Export and Import Policy, the Court upheld the direction setting aside the rejection and requiring reconsideration of the claim on merits, finding that the Single Judge's approach accorded with the governing legal framework. Case-Laws Central Excise Tue, 02 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78477