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2014 (12) TMI 77 - CGOVT - Central ExciseDenial of rebate claim - Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 issued under Rule 18 of the Central Excise Rules, 2002 read with Section 11B - failure to submit duplicate copy of ARE-1 from the authorized officer of the SEZ evidencing the re-warehousing/receipt of goods in the SEZ - Held that:- As per procedure, the original and duplicate copy of ARE-1 duly completed in all respects is presented to the Customs along with goods at the port of export. The Customs Officer after being satisfied about the fact that export of said goods is in accordance with law, he certifies in Part-‘C’ of both the duplicate and original copy of ARE-1 that goods are exported said shipping bill No. After the said customs certification, customs will hand over original copy to the exporter and send the duplicate copy either by post or handover to exporter in a sealed cover for submission before rebate sanctioning authority. In this case the duplicate copy has not reached the rebate sanctioning authority. But the original copies of ARE-1 is submitted. The same customs certification confirming the export of goods is available on original ARE-1. The non-submission of duplicate copy of ARE-1 being a procedural lapse cannot be a ground for denying the substantial benefit of rebate claim. However, the original authority could have made correspondence with the SEZ Customs authority to either ascertain genuineness of ARE-1 certified copy or get confirmation about receipt of said goods in SEZ. The substantial benefit of rebate claim cannot be denied for minor procedural infractions. - Matter remanded back - Decided in favour of assessee.
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