Dnied the rebate claim on the basis of goods exported beyond six month

[Guest]

We are manufacturing of pharmaceutical goods. we have registered warehouse in central excise.

we have exported goods from warehouse beyond the stipulated time limit of six month. on the basis of that department denied the rebate claim. what remedy is available.

Can we file appeal.

[Mehul Pandya]

Extended period beyond 6 month is permissible under the power of judicial AC/DC. You may have to take special permission for the same. If not taken and delay caused due to unavoidable circumstances or due to genuine reason, you can file appeal against the rejection order.

AI Summary

Rebate claim time limit may be extended by administrative authority; special permission or appeal available where delay is genuine. Denial of a rebate claim for export beyond the stipulated period can be addressed by seeking administrative extension from the divisional/assistant commissioner or by filing an appeal against the rejection order where delay was due to unavoidable or genuine circumstances; prior special permission from authorities is advisable for delayed exports from a registered warehouse.