https://www.taxtmi.com/caselaws?id=214053 The case involved M/s. ILPEA Paramount Ltd. challenging an order for a refund under the Customs Act, which was upheld by the impugned order. The petitioner's delay in filing the duty drawback claim was condoned due to unavoidable circumstances. The judgment emphasized compliance with statutory provisions and directed the petitioner to follow the prescribed procedure under Rule 7A for condonation of delay, leaving the final decision to the Board. en-us Mon, 07 May 2012 00:00:00 +0530 Mon, 06 May 2013 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214053 The case involved M/s. ILPEA Paramount Ltd. challenging an order for a refund under the Customs Act, which was upheld by the impugned order. The petitioner's delay in filing the duty drawback claim was condoned due to unavoidable circumstances. The judgment emphasized compliance with statutory provisions and directed the petitioner to follow the prescribed procedure under Rule 7A for condonation of delay, leaving the final decision to the Board. Case-Laws Customs Mon, 07 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214053