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2015 (9) TMI 1326 - HC - Central ExciseDenial of rebate claim - export of duty paid goods (Sugur) from warehouse - petitioner has not complied with the conditions and procedure of Notification No. 40/2001- CE(N.T) dated 26.06.2001 - Held that:- Benefit envisaged by the notification No.294/10/1997-CE, dated 30.1.1997 was in the nature of a concession to which any exporter is entitled however it is subject to the strict compliance with the conditions mentioned therein. On a perusal of the entire record as well as the impugned order passed by the authorities, this Court is the considered view that the impugned order does not suffer any illegality or irregularity in order to interfere with the same since as held by the authorities that the petitioner has not proved by adducing satisfactory documentary evidence that the goods cleared from the factory on payment of duty and the goods exported through the merchant exporter were one and the same and thereby the duty paid character of the goods exported remained unsubstantiated. Petitioner has committed serious lapses and miserably failed to comply with the conditions of the notification and the very basic condition that the goods cleared on payment of duty for home consumption are the same which were subsequently exported through the shipping bills and thereby it is proved beyond reasonable doubt that the goods exported are the same which were cleared on payment of duty and this corequirement was not discharged in order to claim refund of the duty. - Decided against assessee.
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