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2012 (5) TMI 379 - CGOVT - Central ExciseRevision application - Commissioner (Appeals) has rejected the rebate claim merely because duty paying documents were not produced before him – Held that:- in case goods are cleared for export from a place other than factory or warehouse then the goods will be cleared for export under Central Excise supervision and the triplicate copy of ARE-1 will be verified for payment of duty by the Central Excise Range Supdt. in-charge of factory where goods are manufacture. No such procedure is followed in this case, duty paid character of exported goods is not proved in this case, the rebate of duty is not admissible under Rule 18 of Central Excise Rules, 2002, revision application is rejected
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