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2018 (6) TMI 640 - CESTAT CHENNAIRefund of Excise Duty - Excise duty paid erroneously - time limitation - Section 11B of the CEA, 1944 - Held that:- The ARE-1 is a form filled up when the exporter removes the excisable goods from the factory for export and this exempts from paying excise duty on clearance. It is for the exporter therefore to establish that the goods of the first ARE-1 was not cleared. The appellant thought it prudent to claim refund allegedly after resale, on 2.11.2015 nearly after five months from the date of first ARE-1. This was done without adhering to the procedures laid down in the statute because in any case, procedures required to be established that the goods remained with the appellant-assessee. As observed by the lower authorities even the Range Supdt. was not informed about the so called cancelled invoice in time nor did the department have any chance to physical verification of the alleged un-cleared goods. Refund claim made without following the procedures required under the statute - appeal dismissed - decided against appellant.
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