Rejection of Extension application for Export Time after 2½ Years Unsustainable

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 Ex...