2007 (1) TMI 248

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....J.]. - For the purpose of obtaining duty exemption, the respondent filed application for advance licence and twice it was rejected. Thereafter, it filed application claiming duty drawback under Brand Rate Scheme, which was rejected on the ground of delay. A letter was written in this regard explaining the reasons for the delay and seeking reconsideration of the claim. Vide endorsement dated 23-7-2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is liable to be set aside. Another ground of attack is that the respondent was not ignorant of the remedy available under the provisions of the Act and the Rules, particularly the Export Import Policy and Duty Exemption Scheme and there the representations submitted would not enure to its benefit and the time spent thereon. It is contended that the condonation of delay does not come within the pu....