https://www.taxtmi.com/caselaws?id=46870 Drawback refund applications under Rule 6(1)(a) of the Customs and Central Excise Duties Drawback Rules, 1971 must be filed within 30 days of export, with a further 30 days available only on sufficient cause shown. The limited condonation power under Rule 6 does not extend beyond the 60-day statutory period, so applications filed later are time-barred. Rule 15 is a separate provision for relaxation or exemption from compliance with the Rules and is not a substitute for condonation of delay. Where no proper Rule 15 request was made before the authorities, relief cannot be obtained in writ proceedings by recharacterising the belated applications. en-us Mon, 15 Dec 2003 00:00:00 +0530 Sat, 24 Jul 2010 13:44:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46870 Drawback refund applications under Rule 6(1)(a) of the Customs and Central Excise Duties Drawback Rules, 1971 must be filed within 30 days of export, with a further 30 days available only on sufficient cause shown. The limited condonation power under Rule 6 does not extend beyond the 60-day statutory period, so applications filed later are time-barred. Rule 15 is a separate provision for relaxation or exemption from compliance with the Rules and is not a substitute for condonation of delay. Where no proper Rule 15 request was made before the authorities, relief cannot be obtained in writ proceedings by recharacterising the belated applications. Case-Laws Central Excise Mon, 15 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46870