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2009 (12) TMI 341 - CESTAT, AHMEDABADDrawback brand rate- The appellants applied for fixation of drawback brand rate in respect of export made by them in respect of six consignments. In all the cases, the application for fixation of drawback was filed beyond the period of 60 days. The Commissioner in his impugned order rejected the application for condonation of delay and consequently the application for fixation of drawback rate also gets rejected. Held that- the appellant submits that in future, such delay would not happen thus lenient view should take. Therefore, direct the Commissioner to consider the application for fixation of drawback by condoning the delay. In the result, order refusing to condone the delay is set aside. Appeal is allowed by way of remand.
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