https://www.taxtmi.com/caselaws?id=209570 Central excise rebate was held inadmissible where exported goods left India beyond the prescribed six-month period from clearance and no extension had been obtained from the Commissioner. Compliance with the rebate notification and Rule 18 was treated as mandatory, and the Board circular could not override that time limit. Although the goods were traceable to the export documents and actual export was not disputed, failure to follow the prescribed export procedure was not regarded as a curable procedural lapse, so rejection of the rebate claim was upheld. en-us Tue, 12 Oct 2010 00:00:00 +0530 Sat, 13 Jul 2013 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209570 Central excise rebate was held inadmissible where exported goods left India beyond the prescribed six-month period from clearance and no extension had been obtained from the Commissioner. Compliance with the rebate notification and Rule 18 was treated as mandatory, and the Board circular could not override that time limit. Although the goods were traceable to the export documents and actual export was not disputed, failure to follow the prescribed export procedure was not regarded as a curable procedural lapse, so rejection of the rebate claim was upheld. Case-Laws Central Excise Tue, 12 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209570