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2014 (12) TMI 818 - CGOVT - Central ExciseDenial of rebate claim - non-submission of original/duplicate copies of ARE-1 - 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. Government, therefore, applying the ratio of above said judgement of Hon'ble High Court of Bombay in [2013 (5) TMI 459 - BOMBAY HIGH COURT], is of the view that the proof of export may be examined on the basis of collateral evidences where original and duplicate ARE-1 form is not submitted. In the light of above, Government proceeds to examine the aspect of proof of export on the basis of collateral evidences available on records or submitted by the applicants. There is cross reference of impugned ARE-1 No.59/07-08 dated 8th May 2007 in impugned shipping bill No.5235228 dated 8.5.2007 and vice-versa. Further, the quantity/weight, description of AREs-1 tallies with quantity/weight and description mentioned in the export invoice/shipping bill. There is endorsement on ARE-1 of custom officer to the effect that the goods covered vide impugned shipping bill have actually been exported On the basis of collateral evidences, the correlation stands established between export documents and excise documents and hence, export of duty paid goods may be treated as completed. Hence, the applicants are eligible for rebate claims in this case. - Decided in favour of assessee.
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