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2013 (6) TMI 85 - HC - Central ExciseRebate claim rejected by the revision authority on the ground that ARE-1 has not been prepared and produced by the petitioner. - held that:- Government of India in the case of In Re : Commissioner of Central Excise, Bhopal [2005 (11) TMI 102 - GOVERNMENT OF INDIA] has held that where exports have been effected without the ARE-2, the rebate claim of the exporter could be considered. Orders quashed and set aside and the matter is restored to the file of the adjudicating authority for fresh consideration in accordance with law. - the adjudicating authority shall consider the applicability of ratio laid down therein to the facts of the present case.
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