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2013 (5) TMI 795 - GOVERNMENT OF INDIADenial of rebate claim - Respondents had neither exported the goods within the period of six months from the date of clearance from the factory premises nor have produced any permission from the competent authority for extension of such time limit - Held that:- Goods are to be exported within 6 months from the date on which they are cleared for export from factory. The Commissioner has discretionary power to give extension of this period in deserving and genuine cases. In this case in fact such extension was not sought. It is obvious that the applicants have neither exported the goods within prescribed time nor have produced any extension of time limit permitted by competent authority. The said condition is a statutory and mandatory condition which has to be complied with. It cannot be treated as an only procedural requirement. - rebate claim is not admissible to the respondents for failure to comply the mandatory condition of Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004. The respondents have categorically admitted that goods were exported after six months’ time. - Decided in favour of Revenue.
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