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2010 (1) TMI 848 - GOVERNMENT OF INDIARebate claims - duty paid on goods which have been exported out of India - goods meant for export were cleared from the factory on 7-7-04 and the said goods were exported on 12-1-05 i.e. after six months and no extension was requested for delayed export - Applicant’s contention that it is a procedural lapse and same may be condoned is not correct as the competent authority has not allowed the extension of time limit for export of goods beyond six months – applicant was aggrieved with the rejection, the appeal against the order of Commissioner of Customs and Central Excise was required to be filed before Appellate Tribunal in terms of Section 35B of Central Excise Act, 1944. Since no such appeal, is filed, the Commissioner’s order has become final - Held that:- rebate claim is not admissible to the applicant for failure to comply with the condition 2(h) of Notification No. 19/2004-C.E.(N.T.), dated 6-9-04 and due to rejection for their request for extension of time limit for export of goods by jurisdictional Commissioner of Central Excise, Revision Application is thus rejected being devoid of merit.
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