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M/s Black Stone Overseas Pvt. Ltd, Kolkata Versus Commissioner of Central Excise, Raipur

Rebate / refund claim - Rule 18 - merchant export - it was revealed that there was no acknowledgement with regard to Let Export Order by the Customs Authority except for an initial of Superintendent of Customs. Further it was also revealed that the ARE-I did not bear any certificate regarding self-sealing as provided under Clause 6 of Chapter 8 (Export under claim for Rebate) of Supplementary Instructions. It also did not contain the declaration to the effect as to who will claim the Duty Drawba....... + More

 

 

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M/s Black Stone Overseas Pvt. Ltd, Kolkata Versus Commissioner of Central Excise, Raipur

 

 

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