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2012 (10) TMI 821 - CGOVT - Central ExciseRebate claims - applicant had filed the copies of the AREs-1 which were not certified by the concerned Customs Authorities regarding export of the goods - Held that:- Non-submission 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 - rebate claim is not be sanctioned in the absence of original and duplicate ARE-1 as the same is not admissible under Rule 18 of Central Excise Rules, 2002 read with Notification No. 19/2004-C.E. (N.T.) - rebate claim rejected
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