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2014 (7) TMI 731 - HC - CustomsClaim of duty drawback - condonation of delay in filing of supplementary claim - Rule 15 of the Custom, Excise Duties and Service Tax (drawback) Rules, 1995 - Held that:- the status of the drawback claim whether signed or under any query/deficiency, is always available in the EDI System and can be ascertained by the exporter or their authorized person from the counter at the service center. It further goes on to say that the designated bank also credits the drawback amount in the account of the exporter on the next day and informs the exporter by sending a fortnightly statement about the payment of drawback claims to them. Therefore, the onus of ascertaining the status of the drawback claim, whether sanctioned short or under any query/deficiency, so as to avoid any delay in filing the subsequent supplementary drawback claims, solely lies on the exporter himself. The bank is an agent of the petitioner and if the bank is at fault and no evidence has been brought on record by way of representation or otherwise to the Bank, then the respondents cannot be faulted with. The second ground is also of no substance for the reason that on one hand, the petitioner says that they were busy in various International Trade Fairs and obviously in so far as the present claim is concerned, it appears that they were not bothered at all or interested in obtaining the benefit which was due to them and for the lapses on the part of the petitioner itself, no one else can be blamed about it. The expression "sufficient cause" employed in Section 5 of the Indian Limitation Act, 1963 and similar other statutes is elastic enough to enable the courts to apply the law in a meaningful manner which sub serves the ends of justice. Although, no hard and fast rule can be laid down in dealing with the applications for condonation of delay, this Court has justifiably advocated adoption of a liberal approach in condoning the delay of short duration and a stricter approach where the delay is inordinate. There was no reasonable cause which could justify condoning the delay and the reasons, which have been made out, have been found to be unjust and improper. - Decided against the assessee.
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