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2015 (4) TMI 71 - CGOVT - Central ExciseDenial of rebate claim - basic requirement of Rule 18 ibid for considering rebate claim that the goods should be exported, has not been fulfilled by the claimant in as much as they have short shipped 92 cartons out of the total 535 cartons mentioned on the ARE-I No.33/04-05 dated 10.06.2004 - it was not possible to ascertain the exact quantity and quality of processed fabrics short shipped on the basis of available record - Held that:- appellate authority has categorically held that 92 cartons which were short shipped do not pertain to ARE-1 No. 33/04-05 dated 10.6.2004 and all the 535 cartons pertaining to said ARE-1 have been exported. Such factual observations of appellate authority has not been controverted by department by any substantial documentary evidence. Department failed to adduce any evidence that the short shipped 92 cartons pertain to goods covered vide impugned ARE-1. Under such circumstances the findings of appellate authority cannot be faulted with. - Decided against Revenue.
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