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2013 (7) TMI 73 - CGOVT - Central ExciseRebate claim under rule 18 - Procedural lapses of non-filing of original copy of ARE-1 - Assessee has not submitted original copy of ARE-1 and submitted the two triplicate copies (pink copies) along with the rebate claims. - Held that:- The submission of application for removal of export goods in ARE-1 form is must because such leniencies would lead to possible fraud of claiming an alternatively available benefit which may amount to additional/double benefit. This has never been the policy of the Government to allow unintended benefit. Hon’ble Supreme Court in case of Sharif-ud-Din. Abdul Gani [1979 (11) TMI 225 - SUPREME COURT] has observed that distinction between required forms and other declarations of compulsory nature and/or simple technical nature is to be judiciously done. When non-compliance of said requirement leads to any specific/odd consequences then it would be difficult to hold that requirement as non-mandatory. As such there is no force in the plea of the applicant that this lapse should be considered on a procedural lapse of technical nature. The Hon’ble Supreme Court in the case of J. Yashoda v. Shobha Rani 2007 (4) TMI 11 - SUPREME COURT OF INDIA has discussed Sections 63, 64 & 65 of Evidence Act, 1872 and therein upheld the High Court view that the 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-submission of statutory documents i.e. ARE-1 original and duplicate copy duly endorsed by customs 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 admissible if the original and duplicate copy of ARE-1 is not submitted along with rebate claim. - Decided in favour of the Revenue.
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