https://www.taxtmi.com/caselaws?id=331190 The Tribunal allowed the appeals for condonation of delay in filing applications for brand rate fixation under Customs and Central Excise Duties Drawback Rules, 1995. Emphasizing a liberal interpretation of beneficial legislation, the Tribunal set aside the Commissioner's order and directed a broad approach in condoning delays. The matter was remitted back to the Commissioner for reconsideration in line with the Drawback Rules. en-us Mon, 11 Apr 2016 00:00:00 +0530 Thu, 10 Nov 2016 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331190 The Tribunal allowed the appeals for condonation of delay in filing applications for brand rate fixation under Customs and Central Excise Duties Drawback Rules, 1995. Emphasizing a liberal interpretation of beneficial legislation, the Tribunal set aside the Commissioner's order and directed a broad approach in condoning delays. The matter was remitted back to the Commissioner for reconsideration in line with the Drawback Rules. Case-Laws Customs Mon, 11 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331190