D.A. Mehta, J.—Both these petitions are taken up for hearing together as the issue involved is common, though on facts there is slight variation, which however, would not make any material difference.

2. Special Civil Application No. 12862 of 2004 has been heard as the lead matter and accordingly detailed facts as narrated are taken from the said petition.

3. The petitioner, a partnership firm, is engaged in the business of manufacturing and exporting chemicals manufactured. It is the case of the petitioner that on 27.05.2001 five consignments of manufactured goods were exported. In terms of Rule 12(1)(a) of the Central Excise Rules, 1944 and Rule 18 of the Central Excise Rules, 2002 respectively, the petitioner preferred rebate claims. Such rebate claims had to be accompanied by an export promotion copy of the shipping bill duly endorsed by the Customs authorities evidencing proof of export. The said claims were filed on 29.07.2002 and 16.08.2002. On 30.09.2002 the petitioner was served with a Show Cause Notice proposing to reject the rebate claims as the claims were found to be beyond the statutory period of limitation prescribed under Section 11-B of the Central Excise A