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2007 (1) TMI 248 - HC - Central ExciseDrawback - Limitation - Application for advance licence filed but rejected twice. Application claiming brand rate of drawback filed but rejected on ground of delay. Non-filing of application for condonation of delay not fatal as representation submitted was sufficient. Parallel remedy could not be availed in view of para 70 of EXIM Policy. Non filing of application for condonation of delay beyond the control of respondent. Impugned order of single judge directing consideration of drawback applicable on merits, sustainable.
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