UOI vs Wipro Ltd.
Twice rejection of application for advance licence: Application claiming duty drawback under Brand Rate Scheme rejected on ground of delay-Non-filing of application for condonation of delay not fatal and beyond control of respondent, Parallel remedy not available by approaching the authority for grant of duty back exemption, Order directing reconsideration of application on merits upheld-For the purpose of obtaining duty exemption, the respondent had filed application for advance licence and twice it was rejected. Thereafter, it filed [LexDoc Id : 392303]