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2016 (2) TMI 1040 - AT - Central ExciseBenefit of N/N. 42/2001-C.E. (N.T.), dated 26-6-2001 - denial on the ground that proof of export was not submitted within the period of six months from the date of clearance and the appellant has not filed ARE-1 triplicate copy with the Revenue within a period of 24 hours - Held that: - The condition of filing the proof of export is there in the notification but no time period is laid down. As such, the time limit of six months by the authorities below was not justified - the appellant had not supplied the goods to the SEZ units. In such a scenario, the submission of ARE-1 triplicate copy with the Revenue within 24 hours cannot be a ground for denial of benefit - matter remanded to the lower authorities for examining as to whether the goods were actually cleared to SEZ units and were received by them - appeal allowed by way of remand.
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