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2018 (11) TMI 17 - MADRAS HIGH COURTRebate of Excise Duty and sugar cess paid - white sugar - Rule 18 of the Central Excise Rules, 2018 - N/N. 19 /04 CE (NT) dated 06.09.2004 - correlation of the duty paid goods with the export goods - discrepancies in the documents over the correlation of the duty paid goods to the ones exported by the canalizing agent - Held that:- Revenue had not disputed the fact of availability of proof of shipment of the subject quantity of white sugar to Bangladesh by the petitioners through the Canalizing Agent and the ARE1 is endorsed by the proper officer of customs to that effect. When the export is not disputed by the revenue, the rebate claim cannot be rejected on the ground of procedural infractions - rebate allowed. Eligibility of sugar cess as rebate - Held that:- The petitioners have filed an array of transactional documents to co-relate the export endorsed in the ARE1 by the proper officer of customs with the duty paid invoices issued at the factory during June 2006. The department also have the means to collect the trail of goods cleared from the factory to the Chennai Port Trust Warehouse and sale to M.s MMTC Ltd and thereafter to the Port for shipment and movement onboard vessel - matter remitted back to the original authority for fresh consideration in the light of the observations made in this order after giving opportunity of hearing to the petitioners and to file documents to establish their claims. Petition allowed in part and part matter on remand.
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