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2014 (12) TMI 994 - CGOVT - Central ExciseDenial of rebate claim - non submission of impugned excise invoices - Held that:- Applicant has contended that they have submitted original copies of impugned excise invoices along with rebate claim. During personal hearing also they have submitted copies of acknowledgement of rebate sanctioning office regarding receipt of such rebate claim. On perusal of such acknowledgement, Government finds that at Sr. (2) of such claim, it is clearly mentioned that the applicant submitted impugned excise invoices along with other relevant documents. However, subsequently, deficiency memo cum call for personal hearing cum show cause notice was issued for non submission of said central excise invoices. Government notes that when the applicant submitted proof of submission of impugned excise invoices in form of acknowledgement of rebate sanctioning office, it can not be categorically held against applicant that they have not submitted the same and rebate claims cannot be held inadmissible on this count only. As such, proof of evidence weigh in favour of the applicant and rebate claims can't be held inadmissible alleging non- submission of excise invoices. Even if copy of excise invoices are not submitted, the export of duty paid goods may be ascertained on the basis of other collateral documents. In this case there is no dispute of payment of duty per se, which is also evident from copies of impugned AREs-1 where in such duty particulars are clearly given. Further there is no dispute that such duty paid goods have not actually been exported. Under such circumstances, when substantial condition of export of duty paid goods stands established, the rebate claims cant be held inadmissible considering a situation that excise invoices are not submitted - as regards rebate specifically, it is now a established law that the procedural infraction of Notifications, circulars, etc. are to be condoned if exports have really taken place, and the law is settled now that substantive benefit cannot be denied for procedural lapses. Procedure has been prescribed to facilitate verification of substantive requirement. The core aspect or fundamental requirement for rebate is manufacture and subsequent export. As long as this requirement is met other procedural deviations can be condoned. - Decided in favour of assessee.
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