There is no appearance on behalf of the respondent, accordingly, we have heard learned counsel for the petitioner.

2. The petitioner is a firm and had imported photographic colour films by paying customs duty of Rs.19,12,281/- vide TR-6 challan dated 24.4.2003 under cover of bill of entry No. 836127 dated 16.4.2003.

3. The petitioner re-exported the said goods within about four months of import, to another overseas buyer M/s Jamaica Trading EST. The said export was made vide shipping bill No. 2095 dated 12.8.2003.

4. As the petitioner had re-exported the same goods which were imported on payment of customs duty of Rs.19,12,281/-, they filed an application for refund of the customs duty under Section 74 of the Customs Act, 1962(Act, for short).

5. The Petitioner received duty drawback or refund of Rs.18,74,035/- on 8.4.2004. 6. Subsequently, the respondent issued a show cause notice dated 8.9.2004 on the ground that the payment of Rs.18,74,035/- was erroneous as drawback or refund of duty was filed after six months 22 days, which was beyond period of three months and the extendable period of another three months, allowed under Rules 5 of the Re-export of Imported Goods (Drawback o