https://www.taxtmi.com/caselaws?id=166061 Relaxation of the requirement to claim drawback at the time of export under rule 11(c)(iii) was reserved to the Central Government under rule 15 in special circumstances where non-compliance occurred for reasons beyond the exporter's control. A subordinate appellate authority had no delegated power to grant that relaxation, and any attempt to do so would be without jurisdiction. Because the drawback claim was not made at the time of export, the statutory condition remained unsatisfied and the claim was properly rejected. en-us Mon, 28 Feb 1983 00:00:00 +0530 Sat, 23 Aug 2014 18:16:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166061 Relaxation of the requirement to claim drawback at the time of export under rule 11(c)(iii) was reserved to the Central Government under rule 15 in special circumstances where non-compliance occurred for reasons beyond the exporter's control. A subordinate appellate authority had no delegated power to grant that relaxation, and any attempt to do so would be without jurisdiction. Because the drawback claim was not made at the time of export, the statutory condition remained unsatisfied and the claim was properly rejected. Case-Laws Customs Mon, 28 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166061