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Central Excise - Highlights / Catch Notes

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Export of goods - proof of export - The Central Excise Officer ...

Central Excise

September 28, 2013

Export of goods - proof of export - 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 - matter remanded bak - HC

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