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2011 (12) TMI 204 - DELHI HIGH COURTCondonation of delay in claiming refund of duty under Rule 5 and 7A of Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 – goods imported are re-exported – application made for condonation of delay and refund of duty - delay of 22 days beyond the extended period - Assistant Commissioner of Customs instead of informing about its non-competency to condone the delay rather granted refund – later show cause notice issued stating refund was erroneous on ground of limitation –– application made to Central Government for condonation of delay – Central Government made an unreasoned communication of not considering the application – Held that- When power has been conferred on Central Government under Rule 7A, the said power has to be exercised appropriately and fairly, after considering the grounds and reasons given by the applicant. The rejection of the application for condonation of delay of 22 days in the present case, therefore, cannot be sustained. We are satisfied that there were reasons beyond the control of the petitioner. It is a case where delay should be condoned. Since delay is of only 22 days and it is almost six years since the application for condonation of delay was made. Accordingly, we issue a writ of certiorari and quash the letter dated 3rd October, 2005 and mandamus is issued to the respondent to make refund. In case the aforesaid amount has been recovered by adjustment, the said adjustment will be treated as null and void. If any refund payment is to be made, the same will be made within a period of four weeks from the date copy of this order is received. Interest @ 12% p.a. will be payable on delay of payment of refund – Decided in favor of assessee.
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