https://www.taxtmi.com/caselaws?id=45904 A statutory relaxation power under Rule 15 must be considered on the merits of the individual export case where non-compliance is said to have arisen for reasons beyond the exporter's control. Rule 6 provides the ordinary time limit for drawback claims, but it does not displace the separate enabling discretion under Rule 15. A blanket policy not to invoke Rule 15 cannot override the statutory framework or replace reasoned decision-making. The rejection based solely on policy was unsustainable, and the matter was required to be reconsidered under Rule 15 before applying the time-bar under Rule 6. en-us Wed, 17 Jan 2001 00:00:00 +0530 Wed, 14 Jul 2010 14:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45904 A statutory relaxation power under Rule 15 must be considered on the merits of the individual export case where non-compliance is said to have arisen for reasons beyond the exporter's control. Rule 6 provides the ordinary time limit for drawback claims, but it does not displace the separate enabling discretion under Rule 15. A blanket policy not to invoke Rule 15 cannot override the statutory framework or replace reasoned decision-making. The rejection based solely on policy was unsustainable, and the matter was required to be reconsidered under Rule 15 before applying the time-bar under Rule 6. Case-Laws Central Excise Wed, 17 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45904