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2016 (7) TMI 353 - GOVERNMENT OF INDIARebate/ refund - export of goods - adjudicating authority allowed the same to be taken as Cenvat Credit under respective head as the duty was debited originally in the Cenvat account and ordered rejection of ₹ 2,19/253/- as inadmissible claim in respect of 4 number of ARE-Is. - Held that:- Government observes that the part rebate claims of ₹ 261381/- was rejected on ground that there is huge variation of weight between ARE-Is, and Air Way Bills, the sealing date is not correct in one of the ARE-I and the vessel/make, flight No. does not tally with Airway Bill, Bill of Lading and as such, it cannot be proved beyond doubt that the goods under the said AREs-1 have been exported. - during this revisionary proceedings also no such documentary evidences were produced to controvert above said observation of-lower authorities. - rejection of rebate claim on these grounds is correct. - Decided against the applicant.
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