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2014 (2) TMI 104 - CGOVT - Central ExciseRejection of rebate claim - Difference in description given in the Central Excise Invoice, ARE-1s and their export documents - Held that:- Applicant has exported the goods vide ARE-I on payment of duty and filed claim for rebate of duty. There is no dispute to the factual position of exports herein. The department as well as the Commissioner (Appeals) have rejected the impugned claim on the grounds that the name and address of the consignee and country of destination do not tally with the name and destination as shown in ARE-1s. The order was further confirmed by the Commissioner (Appeals) who also observed that the description of goods show in Central Excise Invoice was different than those shown on ARE-1. Although, the applicant has submitted in their grounds of appeal, that both the description are for the same goods and further submitted that they had indeed mentioned the name of buyer and final destination in Customs invoice which is co-related with the impugned Shipping Bills, there are no findings on these points of the applicant by either of the above authorities. in the commercial invoice and packing list the consignee name is mentioned as Zambezi Shipping Agency LLC Dubai United Emirates and buyer name Is also mentioned as, M/s. Zainab Bottlers Ltd Zanzibar Tanzania which appeared in the Central Excise Invoices/ARE-1s. The endorsement of Customs authorities in part B of ARE-1 to the effect that goods have been exported/shipped on Board is not disputed by the department. So the goods mentioned in ARE-1 stand exported - export of duty paid goods outside India. The commercial invoice also contain the name of buyer in Tanzania. Applicant has received the foreign remittances also and produced BRC. As such, the rebate claims cannot be denied to the applicant under Rule 18 of Central Excise Rules, 2002, read with Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 - Decided against Appellant.
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