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2013 (3) TMI 142 - CGOVT - Central ExciseSupply of Goods to SEZ - Rebate claim - Rule 18 of the Central Excise Rules, 2002. - the ‘Bill of Export’ in respect of ARE-1s prepared were not filed - mandatory condition or not - held that:- Bill of Export is required to be filed in terms of sub-rule (5) of Rule 30 for making clearances to the SEZ. In this case the clearance of duty paid goods to SEZ Units and receipt of same in SEZ Units is not disputed by department. The only lapse of non filing of Bill of Export can not be ground to deny the substantial benefit of rebate claim, under Rule 18 of Central Excise Rules, 2008. - Decided in favor of assessee.
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