Blaming FIFA is a cop out. They've got to draw the line somewhere. There's no evidence that they've treated us any differently than they would any other club.
If Everton have any sense then they won't appeal. If the paperwork was late then FIFA are within their rights to say no.
The hard lesson for Everton is, if you try to do business in the last hour of the window, there's always a risk. There's too many things that can go wrong. We got lucky with Fellaini, but it's bad practice, and we can't let it happen again.