https://www.taxtmi.com/caselaws?id=211989 The Revision Application was disposed of, with the case remanded for a fresh assessment considering the condonation of delay. The applicant, M/s. Xserve India (Pvt) Ltd., had submitted necessary documents within the extended period, and the delay in submitting the Bank Realisation Certificate was found excusable. The Government emphasized granting a fair opportunity to the applicant, setting aside previous decisions and emphasizing the importance of considering condonation of delay in evaluating the drawback claim under Section 74 of the Customs Act, 1962. en-us Wed, 09 Dec 2009 00:00:00 +0530 Mon, 09 Apr 2012 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211989 The Revision Application was disposed of, with the case remanded for a fresh assessment considering the condonation of delay. The applicant, M/s. Xserve India (Pvt) Ltd., had submitted necessary documents within the extended period, and the delay in submitting the Bank Realisation Certificate was found excusable. The Government emphasized granting a fair opportunity to the applicant, setting aside previous decisions and emphasizing the importance of considering condonation of delay in evaluating the drawback claim under Section 74 of the Customs Act, 1962. Case-Laws Customs Wed, 09 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211989