Strict compliance with export time limits governs central excise rebate; delayed export without extension defeats the claim.

Rebate of central excise duty under Rule 18 and Notification No. 19/2004-C.E. (N.T.) was held unavailable where exported goods were cleared from the factory but exported after the prescribed six-month period. The time limit was treated as a substantive condition of the rebate scheme, not a mere procedural requirement, and no extension of time had been sought or granted. Compliance with the notification-based conditions was therefore required strictly, and the cited authorities did not alter that result on the facts. The rebate claim was rejected and the rejection was upheld.

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Issues: (i) Whether rebate of central excise duty was admissible when the exported goods were cleared from the factory and exported beyond the six-month period prescribed under the governing notification.

Analysis: The revision was entertained after condoning the filing delay under Section 35EE(2) of the Central Excise Act, 1944. On merits, the claim was governed by Rule 18 of the Central Excise Rules, 2002 and Notification No. 19/2004-C.E. (N.T.) dated 06-09-2004, which required export within six months from the date of clearance. The goods were exported after the prescribed period, no extension of time had been sought or granted, and the prescribed time condition was treated as a substantive requirement, not a mere procedural formality. The cited authorities did not assist the claimant on the facts, and the claim had to conform strictly to the statutory and notification-based conditions.

Conclusion: The rebate claim was not admissible and the rejection of the claim was upheld.

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