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2015 (10) TMI 1728 - HC - Central ExciseExport of goods - proof of export - Failure to file ARE-2 - Held that:- Issue involved in this writ petition is no more res integra - Division Benches of this Court have restated the legal position and concluded that failure to file ARE-2 would deprive the petitioner to get benefit under the scheme being a statutory condition. - no reason to take a different view. The issue involved in this writ petition is squarely covered by order [2013 (4) TMI 740 - MADHYA PRADESH HIGH COURT], passed in (M/s. Kriti Nutrients Ltd. v/s. Joint Secretary , GOI, Ministry of Finance & Anr.) - no case to interfere with the impugned order of the Government of India, passed in revision application as prayed by the petitioner is made out - Decided against assessee.
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