Request for Special Brand-Rate Drawback Denied Due to Missed Deadline and Insufficient Documentation.

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....The assessee's request for fixation of special rate of brand-rate drawback was rejected due to non-fulfilment of basic requirements and time limitation. The assessee exported six consignments in 2006 under the claim of drawback at brand-rate and claimed to have filed an application for fixation of special rate u/r 6(1)(a) of the Drawback Rules, 1995. However, the assessee could not produce evidence of filing the application with the Commissioner of Central Excise within the stipulated time-limit u/r 6(1)(a). The application was filed before the proper authority only in 2012, while the exports were made in 2006. The time-limit prescribed u/r 6(1)(a) is a mandatory condition for consideration of the application. Since the assessee did not fil.........