https://www.taxtmi.com/caselaws?id=107668 A delay in filing a rebate claim was not condoned where the only support was an affidavit from a partner who lacked shown personal knowledge of the relevant events. The alleged inter se dispute between partners and the claimed withholding of the rebate file were not satisfactorily proved, so the affidavit had no probative value. On that basis, the material was found insufficient to justify exercise of discretion in favour of condonation, and the rebate claim remained rejected on limitation grounds. en-us Tue, 29 Jul 2003 00:00:00 +0530 Sat, 24 Mar 2012 12:06:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107668 A delay in filing a rebate claim was not condoned where the only support was an affidavit from a partner who lacked shown personal knowledge of the relevant events. The alleged inter se dispute between partners and the claimed withholding of the rebate file were not satisfactorily proved, so the affidavit had no probative value. On that basis, the material was found insufficient to justify exercise of discretion in favour of condonation, and the rebate claim remained rejected on limitation grounds. Case-Laws Central Excise Tue, 29 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107668