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2013 (7) TMI 211 - CGOVT - Central ExciseProcedural lapses – rejection of rebate claim on the ground that applicants failed to incorporate self-certification on ARE-2 as prescribed in para (iii) of the Notification No. 42/2001-C.E. (N.T.) r/w para (5) of the Notification No. 21/2004-C.E. (N.T.) – Also filing of declaration and getting the input-output verification done after export of goods. - Held that:- A manufacturer intending to claim input rebate should file a declaration with the jurisdictional Deputy/Assistant Commissioner of Central Excise for verification and approval of input-output ratio prior to export of the goods and obtain the permission of the Deputy/Assistant Commissioner of Central Excise for manufacture or processing and export of finished goods. However, the said approval was granted by department subsequently. So this condition stands satisfied. As regards, non-mentioning of self-certification in ARE-2, Government notes that it is a procedural requirement as laid down in Notification No. 42/2001-C.E. (N.T.). But, it is a record that goods have been exported. Government notes there is no dispute about the use of duty paid goods in the manufacture of exported goods. Hence, Rebate claim rightly allowed. Against the Revenue.
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