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2013 (7) TMI 876 - GOVERNMENT OF INDIADenial of rebate claim - goods were not exported direct from factory or warehouse as laid down in condition 2(a) of Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 and the relaxed procedure laid down in C.B.E. & C. Circular No. 294/10/97-CX, dated 30-1-1997 - Held that:- Applicants cleared the goods from factory to their godown at Bhiwandi, which was admittedly not a registered warehouse. However, the above said Circular dated 30-1-1997 provides for permits the export of goods from a place other than factory or registered warehouse subject to compliance of procedure laid down therein. Hence, rebate claims cannot be rejected merely on the grounds that the goods have not been exported directly from the factory or warehouse. The whole case is required to be seen in context of compliance of the said Circular dated 30-1-1997. The department has not brought out any violation of Circular dated 30-1-1997 by the applicant. Moreover, the applicant kept the department informed that they are routing their goods through Bhiwandi godown. The applicant got their goods stuffed in presence of excise authority. As such, the applicant cannot be alleged to have violated the provisions contained in the above said circular. Central Excise Officers have made verification as required under C.B.E. & C. Circular dated 30-1-1997. The certification by Central Excise Officers in ARE-1 is certainly required to be done after verifying that goods are in original packing. The Central Excise Officers have nowhere pointed out that goods were not in original packing. So the contention of department regarding correlability is not sustainable. The cross reference of ARE-1s and Shipping Bills is available on ARE-1s and shipping bills. The ARE-1s duly certified by Central Excise Officers and Customs Officers leave no doubt that duty paid goods cleared from factory have been exported as there is no reason to doubt the endorsement of Customs Officers on the ARE-1 Form. Substantial compliance of provisions of said Circular dated 30-1-1997 has been done by the applicant - Government also notes that although there are a catena of judgments that the substantial exports benefits should not be denied on mere procedural infractions until and unless there is some evidence to point out major violation to defraud the Government revenue.- rebate claims are admissible to the applicants. - Decided in favour of assessee.
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