2007 (7) TMI 159

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..... and Akil Kureshi, J. [Order (Oral)].- Heard the learned counsel for the parties. 2. Claim of the petitioner for drawback benefits has been denied by the Authority on the ground that the petitioner has submitted the application after expiry of 90 days. The case of the petitioner is that he has imported raw material for manufacturing two machines. Material for both the machines were commo .....

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..... ck Rules of 1995. 4. Considering the above facts, which are not in dispute, we condone the delay in filing application under rule 17 of the Drawback Rules 1995 and set aside the impugned communication dated 24th July 2006 and direct the Authorities to pass appropriate order on the drawback application under rule 6 of the Customs and Central Excise Duties Draw Back Rules 1995, on merits in acc .....

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