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2014 (10) TMI 726 - HC - Central ExciseDenial of rebate claim - non export of goods within 6 months - extension of time for export - Notification No.19/2004-CE (NT) dated 6th September, 2004 - Held that:- The application was filed with the Jurisdictional Deputy Commissioner of Central Excise/Assistant Commissioner of Central Excise much after six months, namely, 17th June, 2005 and extension was prayed for three months upto 31st October, 2005. The goods have been exported not relying upon any such extension but during the pendency of the application for extension. The precise date of export is 9th September, 2005. The Petitioners admitted their lapse and inability to produce the permission or grant of extension for further period of three months. - rebate claim has been rightly rejected by the Maritime Commissioner (Rebate) Central Excise, Mumbai-III by his order which has been impugned in the writ petition - Decided against assessee.
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