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2013 (6) TMI 677 - CGOVT - Central ExciseDenial of rebate claim - non submission of rebate claim before the rebate sanctioning authority Maritime Commissioner, Mumbai, ACCE, Thane as indicated in ARE-1 - Held that:- have mentioned in the ARE-1 the address of Maritime Commissioner, Thane as rebate sanctioning authority. Government notes that goods covered vide 5 AREs-1 were exported from JNCH, Nhava Sheva and ACCE Raigarh who is the Maritime Commissioner for export through Seaport Nhava Sheva, is the rebate sanctioning authority in this case. There is a force in the pleading of the respondent that this is a clerical mistake in wrong mentioning of rebate sanctioning authority in 5 AREs-1 and same may be condoned. Government in view of the case laws cited by applicant finds that this procedural lapse is condonable as mentioning of wrong rebate sanctioning authority cannot be a valid ground for denying the substantial benefit of rebate of duty paid on exported goods. - Hence in this case the fundamental condition of claiming rebate stands complied with. The rebate claims in respect of these 5 ARE-I allowed by Commissioner (Appeals) is in order and cannot be faulted with. In one case, the goods were exported from New Custom House, Mumbai and in such case the original authority i.e. Maritime Commissioner, Raigarh Central Excise, who exercises jurisdiction over exports made through JNCH, Nheva Sheva will have no jurisdiction. The respondent was pointed out regarding this discrepancy by the original authority and the respondent ought to have withdrawn his rebate claim and could have filed the same before proper authority, which he failed to do. As such, rebate claim w.r.t. goods exported from NCH, Mumbai has rightly been rejected as beyond jurisdiction by the original authority. Hence, the respondent is not entitled for this particular rebate claim. - Decided partly in favour of assessee.
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