https://www.taxtmi.com/caselaws?id=796728 Rule 7 of the Customs and Central Excise Drawback Rules, 2017 permits extension beyond the initial three-month period for filing drawback Brand Rate or Special Brand Rate applications, subject to the prescribed maximum period. Where an exporter seeks extension within that extendable period, pays the required fee, and explains delay caused by receipt, verification, and certification of export documents, delay should be condoned liberally. The drawback scheme's beneficial export-incentive and trade-facilitation purpose supports a non-technical exercise of the extension power. The applications must then be considered on merits, with fixation of the applicable rate and consequential relief according to law. en-us Mon, 02 Feb 2026 00:00:00 +0530 Mon, 10 Aug 2026 08:37:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796728 Rule 7 of the Customs and Central Excise Drawback Rules, 2017 permits extension beyond the initial three-month period for filing drawback Brand Rate or Special Brand Rate applications, subject to the prescribed maximum period. Where an exporter seeks extension within that extendable period, pays the required fee, and explains delay caused by receipt, verification, and certification of export documents, delay should be condoned liberally. The drawback scheme's beneficial export-incentive and trade-facilitation purpose supports a non-technical exercise of the extension power. The applications must then be considered on merits, with fixation of the applicable rate and consequential relief according to law. Case-Laws Customs Mon, 02 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796728