https://www.taxtmi.com/caselaws?id=100438 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. en-us Mon, 01 Oct 2001 00:00:00 +0530 Wed, 01 Feb 2012 16:22:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100438 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. Case-Laws Central Excise Mon, 01 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100438