Case Law Details
Bagadiya Brothers Private Limited Vs Union of India (Chhattisgarh High Court)
Chhattisgarh High Court held that an application for extension of time by exporter to make exports beyond the period of 6 months was rejected by the department after more than 2 ½ years. Accordingly, exporters granted benefit of rebate of excise duty paid on excisable goods exported beyond time limit of 6 months.
Facts- The petitioner are merchant exporter duly registered with the department of Central Excise. They are engaged in the export of goods on the payment of excise duty in terms of Rule 18 of the Central Excise Act, 1944 read with the notification No. 19/2004 Central Excise (NT) dated 06.09.2004.
The petitioner in the instant case has made an application for extension of time to make exports beyond the period of 6 months. The application was filed on 18.12.2012. The application contained genuine reasons and documents in support justifying the delay caused and by seeking extension of time.
On the basis of such extension of time the petitioner’s claim for the rebate/refund before the jurisdictional officer. The claim for the rebate was denied by the Adjudicating Authority and affirmed by the Appellate Authority.
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