https://www.taxtmi.com/highlights?id=102535 Drawback Brand Rate and Special Brand Rate applications filed after the initial period but within twelve months of the Let Export Order require liberal consideration because the drawback scheme is beneficial in nature. A narrow or technical approach to delay within the statutorily extendable period is inappropriate. Delay in the relevant applications was condoned, and the applications were remanded for consideration on merits and fixation of the applicable drawback rate in accordance with law, with consequential relief. en-us Mon, 10 Aug 2026 12:08:05 +0530 Mon, 10 Aug 2026 12:08:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102535 Drawback Brand Rate and Special Brand Rate applications filed after the initial period but within twelve months of the Let Export Order require liberal consideration because the drawback scheme is beneficial in nature. A narrow or technical approach to delay within the statutorily extendable period is inappropriate. Delay in the relevant applications was condoned, and the applications were remanded for consideration on merits and fixation of the applicable drawback rate in accordance with law, with consequential relief. Highlights Customs Mon, 10 Aug 2026 12:08:05 +0530 https://www.taxtmi.com/highlights?id=102535