https://www.taxtmi.com/caselaws?id=172125 A three-day delay in filing a refund claim for special additional duty under Notification No. 102/2007-Cus. was treated as sufficiently explained by disruption caused by the Mumbai terror attack and the claim being filed on the first working day thereafter. The short, uncontrollable delay was held to constitute reasonable cause, so the refund claim was not rejected at the threshold. The delay was condoned and the matter was remanded to the adjudicating authority to decide the refund claim on merits, with interest and consequential relief if the refund is found admissible. en-us Mon, 23 Dec 2013 00:00:00 +0530 Mon, 24 Jul 2017 09:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172125 A three-day delay in filing a refund claim for special additional duty under Notification No. 102/2007-Cus. was treated as sufficiently explained by disruption caused by the Mumbai terror attack and the claim being filed on the first working day thereafter. The short, uncontrollable delay was held to constitute reasonable cause, so the refund claim was not rejected at the threshold. The delay was condoned and the matter was remanded to the adjudicating authority to decide the refund claim on merits, with interest and consequential relief if the refund is found admissible. Case-Laws Customs Mon, 23 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172125