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2019 (12) TMI 471 - DELHI HIGH COURTRebate claim - denied on the ground that the description of goods in ARE-1 and excise invoices do not tally with the description in the shipping bills and commercial invoices as well as purchase orders placed by foreign buyers - Onus to prove - HELD THAT:- The crucial aspect of the rebate claim ought to have been tallied before the rebate is given and since the description of goods mentioned in ARE-1 and excise invoices do not tally with the description of the shipping bills and the commercial invoices as well as with the purchase orders placed by the foreign buyers, it is found that no error has been committed by the lower authorities in passing the Order-in-Original, and the order in Appeal and in further rejecting the revision petition, vide the impugned order. Onus to prove - HELD THAT:- Whenever the assessee claims rebate, the primary and foremost consideration is the identity of goods and the onus to prove the same lies on the claimant, who, in this case has failed to do so, even as observed by the Revisional Authority - Moreover, the findings of fact warrant no interference. Petition dismissed.
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