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2015 (3) TMI 949 - CGOVT - Central ExciseDenial of rebate claims - Original documents not filed - Held that:- Applicant had been claiming right from beginning that original and duplicate ARE-2 forms duly endorsed by Customs were submitted along with the rebate claims. The forwarding letter clearly states that they have submitted original and duplicate copies of ARE-2 form. The rebate claims are found otherwise in order as the use of duty paid inputs in the manufacture of goods exported is not disputed by the department. The proof of export is available in the form of Customs endorsements on the shipping bills and duplicate ARE-2 in original forms certifying export of said goods. The photocopies of the original ARE-1 duly endorsed by Customs are also submitted. In these circumstances the pleadings of the applicant that they are entitled for said rebate claims merit acceptance. - Following decision of UM Cables Ltd. Versus Union of India And Others [2013 (5) TMI 459 - BOMBAY HIGH COURT] - Decided in favour of assessee.
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