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2014 (7) TMI 735 - HC - Central ExciseRebate / refund of duty - there was no endorsement of the subject ARE-1 No.48 dated 10/2/2009 on the Shipping Bill by the Customs Authority of the Port of Export - thus, it was found that the petitioner had not exported the goods - Held that:- petitioner did not submit the original copy of the ARE-1 duly certified by the Customs Authority and Invoice (duplicate copy of transport, in original). It was also found that the even Division Office did not receive duplicate of the said ARE-1 in original duly authorised by Customs Authority of the Port of Export - Even in the triplicate of ARE-1, there was no endorsement certified by the Customs Authority with respect to Shipping Bill No.7074421. When all the authorities below have concurrently found that the petitioner had not exported the goods of ARE-1 No.48 dated 10/2/2009 under Shipping Bill No.7074421 for which they claimed rebate, we are of the opinion that as such no error has been committed by any of the authorities below. - there is no reason to interfere with the same in exercise of the power under Article 226/227 of the Constitution of India. - petition rejected - Decided against the assessee.
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