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2010 (1) TMI 1093 - Commissioner - Central ExciseRebate claim - rejection on the ground that the appellant had exported the goods without preparing ARE-1s and had not submitted the copies of ARE-1s along with rebate claims - whether the rebate claims can be allowed in the absence of ARE-1's? - Held that: - the appellant had exported the goods and therefore, the appellant is entitled for rebate claims in the instant case. Non-production of ARE-1s should not come in the way of granting rebate, which is a substantial benefit accruing to the appellant on account of export of goods - due to procedural lapse, substantial benefit cannot be denied to the appellant. Appeal allowed - decided in favor of appellant.
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