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2014 (9) TMI 238 - HC - Central ExciseDenial of rebate claim - Revenue contends that goods were not cleared from the factory premises for the purpose of export; form AR-4 was not prepared; clearances for export had not been supervised by the jurisdictional Central Excise Office and that the claim was time-barred - Held that:- The requirement of proof that goods have actually been exported to the satisfaction of the rebate sanctioning authority and where goods are clearly indentifiable and corelatable with the goods cleared from factory on payment of duty only the condition of exports being made directly from the factory/warehouse should be deemed to have been waived. As noticed hereinbefore, the three authorities below have concurrently held against the petitioner on the said issue, which finding is essentially a finding of fact, which cannot be ordinarily interfered while exercising extraordinary jurisdiction under Articles 226 and 227 of the Constitution of India. The petitioner has failed to point out any perversity in the findings recorded by the three authorities below so as to require any interference by this Court. Decided against assessee.
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