https://www.taxtmi.com/caselaws?id=109514 A trivial one-day delay in filing a declaration under Rule 57T should not, by itself, defeat credit where the statutory scheme permits condonation of delay up to three months. Refusal to condone required adequate reasons, and none were given by the lower authorities. Credit was therefore not justified in being denied solely on the ground of the minimal procedural delay, and the assessee obtained consequential relief. en-us Tue, 27 May 2003 00:00:00 +0530 Tue, 10 Apr 2012 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109514 A trivial one-day delay in filing a declaration under Rule 57T should not, by itself, defeat credit where the statutory scheme permits condonation of delay up to three months. Refusal to condone required adequate reasons, and none were given by the lower authorities. Credit was therefore not justified in being denied solely on the ground of the minimal procedural delay, and the assessee obtained consequential relief. Case-Laws Central Excise Tue, 27 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109514