S.P.BHARUCHA, J. (1) WE have heard the learned Attorney General. We are in no doubt that by the order dated 4-11-1978 rebate was finally allowed and not on a provisional basis. To rebate that was finally allowed, the provisions of the trade notice subsequently issued, on 11-1-1979, would have no application. The show-cause notice for refund of the allegedly excess of rebate that was allowed was beyond the period of six months and there is no case of suppression or misrepresentation. There is, therefore, no merit in the appeal and it is dismissed. (2) NO order as to costs.