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2015 (4) TMI 28 - CGOVT - Central ExciseDenial of rebate claim - Violation of condition No.2(a) of Notification No.19/04-CE(NT) dated 6.9.04 - goods were not exported direct from factory of manufacture - Held that:- If the Central Excise Officer deputed for verification of goods for export is satisfied about the identity of goods, its duty paid character and all other particulars given by exporter, he will endorse such form and permit export. The detailed procedure is given in para 8.1 to 8.6 of circular. In this case, no such procedure is followed as there is not endorsement from Central Excise Officers in Part-A of ARE-1 form. As such condition 2(a) of Notification No.19/04-CE(NT) dated 6.9.04 stands violated. The Central Excise office has not certified the identity of goods and its duty paid character. AS such duty payment of exported goods is not proved. - export of duty paid excisable goods cleared from factory cannot be established. The lower authorities have rightly concluded that export of duty paid goods is not established in this case. As such, the rebate claim is not admissible to the applicant under Rule 18 of Central Excise Rules 2002 read with Notification No.19/04-CE (NT) dated 6.9.04 - Decided against assessee.
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