https://www.taxtmi.com/caselaws?id=115677 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. en-us Thu, 04 Aug 2005 00:00:00 +0530 Fri, 01 Jun 2012 10:33:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115677 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. Case-Laws Central Excise Thu, 04 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115677