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2013 (9) TMI 906 - HC - Central ExciseClaim of Rebate of Duty under Rule 18 - Export of goods - proof of export - Held that:- The production of original and the duplicate copy of ARE-1 Form duly endorsed by the Officer of the Customs is prima-facie proof of the fact that the goods have been exported - Even if the documents are produced, the adjudicating authority can still come to the conclusion that the goods were not exported - On the other hand, if the documents such as original or the duplicate copy of ARE-1 Form is not produced, the adjudicating authority can still come to the conclusion that the goods were in fact exported - The Central Excise Officer has to record a satisfaction that the claim is in order - It is question of fact as to whether the claim is genuine or not - Such satisfaction can be recorded even in the absence of original/duplicate copy of ARE-1 Form - The express language of the notification is the recording of the satisfaction of the Central Excise Officer that the claim is in order so as to sanction the rebate either in whole or in part. Such exercise has not been undertaken by the Adjudicating Officer or any of the authorities under the Act, therefore the orders passed was set aside and the matter was remitted back to the Adjudicating Authority to record a satisfaction to the effect whether the claim of the petitioner for rebate is in order or not – Decided in favour of Petitoner.
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