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2014 (12) TMI 783 - CGOVT - Central ExciseDenial of rebate claim - Non submission of original ARE-1 and duplicate copies for the goods exported - Held that:- rebate sanctioning authority shall not reject the rebate claim on the ground of non-submission of original and duplicate copies of ARE-1 forms if it is otherwise satisfied that conditions for grant of rebate have been fulfilled. - proof of export may be examined on the basis of collateral evidences where original and duplicate ARE-1 form is not submitted. - on the basis of collateral evidences, it is established that duty paid goods have been exported. This detailed factual verification by the appellate authority has not been controverted by department on the basis of any substantial documentary evidences. Under such circumstances, Government is of considered opinion that the benefit cannot be denied to the respondents for the-reason of non-submission of originart1duplicate copies of ARE-1. Rebate/drawback etc. are export-oriented schemes. A merely technical interpretation of procedures etc. is to be best avoided if the substantive fact of export having been made is not in doubt, a liberal interpretation is to be given in case of any technical lapse. - Decided against Revenue.
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