Rebate entitlement survives where shipping bills are filed within the extended period and later export delay is beyond the exporter's control.

Rebate under the notification could not be denied where the shipping bills were filed and the goods were handed over to Customs within the period extended by the Commissioner, even though the actual export took place later. The requirement was export within six months or within such further period as allowed, and the delay in physical export was beyond the assessee's control. On those facts, the rebate claim was maintainable and denial of rebate was unsustainable.

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Issues: Whether rebate could be denied on the ground that the goods were actually exported after the period extended by the Commissioner, when the shipping bills and goods were handed over to the Customs authority within the extended period.

Analysis: The rebate notification required export within six months from clearance or within such further period as allowed by the Commissioner. The shipping bills were filed within the extended period, and the goods had been placed with the Customs authority within that time. The subsequent delay in actual export was beyond the control of the assessee. In these circumstances, the delay in physical export could not be treated as a ground to defeat the rebate claim.

Conclusion: The rebate claim was maintainable and the denial of rebate was unsustainable.

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