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2013 (5) TMI 794 - CGOVT - Central ExciseDenial of rebate claims - original and duplicate copies of AREs-1 had not been produced by the respondent - Held that:- Assessee has submitted reconstructed copies of ARE-1 signed by the custom authorities and also submitted certificate from concerned range officers of excise to the effect that duty have been paid in respect of goods cleared for export under impugned ARE-1s. These certificates were not submitted before this authority during first round of revisionary proceedings, which have now been obtained by the respondent on direction of Hon’ble Bombay High Court. The certificates issued by Central Excise range officers clearly mention relevant ARE-1 No., Excise Invoice No., amount of duty paid etc. From perusal of sample copies of the endorsement of custom authority on reconstructed copy, it is found that there is clear mention of ARE-1 No. and their relevant shipping bill Nos. - original authority directed to verify the authenticity and veracity of reconstructed copies of ARE-1 and sanction the rebate claim in accordance with law if the said documents and the rebate claims are found in order. The respondents are directed to submit all the said documents before adjudicating authority. - Decided in favour of assessee.
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