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2016 (7) TMI 352 - CGOVT - Central ExciseRejection of rebate/ refund claim - discrepancies in export/excise documents - the part rebate claims of ₹ 261381/- was rejected on ground that there is huge variation of weight between AREs-1 and Air Way Bills and as such, it cannot be proved beyond doubt that the goods under the said AREs1 have been exported. - Held that:- Government notes that neither before original authority nor before Commissioner (Appeals), the applicant could give any valid reason for such vast difference of weight. As, such, the orders of lower authorities which has duly allowed substantial portion of rebate and only part claim was rejected on above said ground, is just and proper - Revision application rejected - Decided against the assessee.
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