https://www.taxtmi.com/caselaws?id=278929 The Revision Application filed by M/s. G & A International against the rejection of a supplementary drawback claim was dismissed. The court held that the supplementary claim filed almost three years after the original claim rejection did not meet Rule 15 requirements for timely submission. As the claim sought the same amount previously rejected without any payment made, it was not considered a valid supplementary claim. The Assistant/Deputy Commissioner lacked authority to condone delays exceeding two years, leading to the rejection of the claim by both original and appellate authorities. en-us Thu, 04 Jan 2018 00:00:00 +0530 Mon, 25 Feb 2019 23:53:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278929 The Revision Application filed by M/s. G & A International against the rejection of a supplementary drawback claim was dismissed. The court held that the supplementary claim filed almost three years after the original claim rejection did not meet Rule 15 requirements for timely submission. As the claim sought the same amount previously rejected without any payment made, it was not considered a valid supplementary claim. The Assistant/Deputy Commissioner lacked authority to condone delays exceeding two years, leading to the rejection of the claim by both original and appellate authorities. Case-Laws Customs Thu, 04 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278929