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2006 (6) TMI 280 - AT - Central ExciseDrawback - Limitation - Delay in filing drawback claim - HELD THAT:- A plain reading of direction of Central Board of Excise and Customs, it would make it clear that, a liberal approach has to be adopted by the lower authority while disposing the application of condonation of delay, in respect of drawback claims. It is now settled law that the directives of the Board are binding as the officers. In this case the lower authorities have not followed the directives in its letter and spirit. Accordingly, the application for condonation of delay in filing the drawback claims is allowed, impugned order set aside and the matter is remanded back to lower authorities to process the drawback claims in accordance with law. Appeals allowed.
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