https://www.taxtmi.com/caselaws?id=407763 Under the amended drawback scheme, delay condonation in brand rate drawback claims must be assessed on a facilitative, claim-specific basis rather than through a rigid blanket refusal. A non-speaking order that does not consider each claim on its own merits, does not give an effective opportunity to meet the objections, and ignores the statutory allocation of condonation powers between the lower authority and the Commissioner is unsustainable. The proper course is to segregate requests by the authority competent to decide the length of delay and have them reconsidered in accordance with law by the appropriate authority. en-us Wed, 07 Apr 2021 00:00:00 +0530 Fri, 18 Feb 2022 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407763 Under the amended drawback scheme, delay condonation in brand rate drawback claims must be assessed on a facilitative, claim-specific basis rather than through a rigid blanket refusal. A non-speaking order that does not consider each claim on its own merits, does not give an effective opportunity to meet the objections, and ignores the statutory allocation of condonation powers between the lower authority and the Commissioner is unsustainable. The proper course is to segregate requests by the authority competent to decide the length of delay and have them reconsidered in accordance with law by the appropriate authority. Case-Laws Customs Wed, 07 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407763