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2012 (6) TMI 1 - CGOVT - Central ExciseRevision application - rebate claim - On scrutiny of the rebate claim it was observed that they had not submitted the original and duplicate copies of ARE-1 required to be filed as para 8.3 (iii) and 8.4 of Chapter 8 of the C.B.E.C. Central Excise Manual and Supplementary Instructions and also that no documents in respect of final proof of export of goods and also showing the relevant date were submitted. On those grounds the rebate claim was rejected – Held that:- photocopies cannot be received as secondary evidence in terms of Section 63 of the Act and they ought not to have been received since the documents in question were admittedly photocopies, there was no possibility of the documents being compared with the originals. Government, therefore holds that non-preparation of statutory document of ARE-1 and not following the basic procedure of export goods as discussed above, cannot be treated as just a minor/technical procedural lapse for the purpose of granting rebate of duty on the materials used in the manufacture of impugned exported goods, no infirmity in the impugned order-in-appeal, revision application is rejected
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