https://www.taxtmi.com/caselaws?id=252592 A rebate under an export notification cannot be granted where the goods were not exported within the prescribed six-month period and no valid extension was shown before the deciding authority. The Bombay High Court noted that the goods were cleared for export on 31 January 2005, the extension request was made only on 17 June 2005, and the goods were exported on 9 September 2005 while that request was still pending. In the absence of any produced order extending time beyond the notification period, the condition of the notification remained unfulfilled, and the rejection of the rebate claim was neither perverse nor illegal. The writ petition was dismissed and the rejection orders were sustained. en-us Mon, 15 Sep 2014 00:00:00 +0530 Thu, 13 Aug 2015 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252592 A rebate under an export notification cannot be granted where the goods were not exported within the prescribed six-month period and no valid extension was shown before the deciding authority. The Bombay High Court noted that the goods were cleared for export on 31 January 2005, the extension request was made only on 17 June 2005, and the goods were exported on 9 September 2005 while that request was still pending. In the absence of any produced order extending time beyond the notification period, the condition of the notification remained unfulfilled, and the rejection of the rebate claim was neither perverse nor illegal. The writ petition was dismissed and the rejection orders were sustained. Case-Laws Central Excise Mon, 15 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252592