https://www.taxtmi.com/caselaws?id=35166 Delay in filing a brand rate fixation application under the Customs and Central Excise Duties Drawback Rules, 1995 justified rejection where the exporter gave an inadequate explanation for the delay. The proper remedy, where compliance with the Rules was prevented for reasons beyond the exporter's control, was to seek relaxation from the Central Government under the rule conferring that power. Appellate interference with the rejection order was therefore not warranted, and the claim for brand rate fixation was not accepted. en-us Thu, 27 Nov 2008 00:00:00 +0530 Wed, 13 Jan 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35166 Delay in filing a brand rate fixation application under the Customs and Central Excise Duties Drawback Rules, 1995 justified rejection where the exporter gave an inadequate explanation for the delay. The proper remedy, where compliance with the Rules was prevented for reasons beyond the exporter's control, was to seek relaxation from the Central Government under the rule conferring that power. Appellate interference with the rejection order was therefore not warranted, and the claim for brand rate fixation was not accepted. Case-Laws Customs Thu, 27 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35166