Condonation of delay in export rebate compliance upheld where identical goods were exported and the short delay was satisfactorily explained.

Delay of 24 days beyond the six-month export/rebate compliance period was treated as condonable where the goods were cleared under AR-4 with identifiable particulars, the exported goods were the same as those removed from the factory, and export was fully established. The explanation that the manufacturer had no control over the merchant exporter was accepted, and the short delay was not regarded as inordinate. On that basis, the rebate framework was applied in favour of the assessee, with consequential relief following in accordance with law.

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Issues: Whether the delay of 24 days beyond the prescribed six-month period for export/rebate compliance was liable to be condoned.

Analysis: The goods were cleared under AR-4 with identifiable particulars, and there was no dispute that the exported goods were the same as those cleared from the factory. The export was complete and established. The delay was only 24 days, the duty had been paid, and the explanation that the manufacturer had no control over the merchant exporter was accepted. In these circumstances, the delay was not treated as inordinate and was considered condonable under the applicable notification and rebate framework.

Conclusion: The delay was condoned and the appeal was allowed in favour of the assessee.

Final Conclusion: The appellant was held entitled to the benefit sought, with consequential relief to follow in accordance with law.

Ratio Decidendi: Where export of the same goods is established and the delay in compliance is short and satisfactorily explained, the prescribed time limit may be extended and the delay condoned on merits.

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