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2016 (7) TMI 432 - CGOVT - Central ExciseClaim of rebate/ refund - export of goods on payment of duty through third party - Certain amount of rebate claim was rejected on the ground that the relevant export documents are not matching as far as declaration of name of exporter is concerned which is a contravention of Rule 18 of Central Excise Rules, 2002 read with notification No. 19/2004-CE(NT) dated 06.09.2004. - the name of exporter is declared/mentioned as M/S. Govardhan Poly Plast Pvt. Ltd. on each of the ARE-Is and its corresponding shipping bills, mate receipts and commercial invoices, whereas, corresponding Bills of lading indicate the name of M/S. Ispa Exim Pvt. Ltd., as exporter/shipper of the goods. As such, there is mismatch in the name of exporter. Held that:- There is no finding of lower authorities that the duty paid goods have not been exported. In terms of Board's Circular 120/95-cus dated 23.11.1995 and 30.12.2005 dated 12.07.2005 as referred to in impugned Order-in-Original the BRC, GR declaration, export order and invoice should also be to the name of the third party exporter. As such, the merits of the rebate claims need to be re-examined after taking into consideration the documents referred to above. - Order set aside - Matter remanded back for fresh decision.
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