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    <description>Delay in filing a drawback application was treated as condonable where the supporting papers remained with the department and were returned only later, making the late filing sufficiently explained under the drawback rules. On those undisputed facts, the communication rejecting the claim was set aside, and the authorities were required to consider the drawback application on merits in accordance with law.</description>
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      <description>Delay in filing a drawback application was treated as condonable where the supporting papers remained with the department and were returned only later, making the late filing sufficiently explained under the drawback rules. On those undisputed facts, the communication rejecting the claim was set aside, and the authorities were required to consider the drawback application on merits in accordance with law.</description>
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