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2010 (10) TMI 886 - CGOVT - Central ExciseRevision application - Rebate claim denied as required permission not undertaken - Held that:- As applicant has failed to fulfill the condition by not getting the required permission from the jurisdictional Commissioner Central Excise for exporting the goods beyond a period of six months, so rebate claims cannot be sanctioned as this is a substantial/mandatory requirement. Since the Commissioner of Central Excise has not granted extension of six months time period for export of goods, the mandatory requirement of exported goods within 6 months from the date on which goods were cleared from factory of manufacture is not fulfilled, rebate claim is not admissible to the applicant and the applicants appeal was rightly rejected by the Commissioner (Appeals), Revision application is rejected being devoid of merit.
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