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2016 (11) TMI 151 - CESTAT NEW DELHIExport of goods - benefit of exemption - Rule 19 of Central Excise Rules, 2002 read with N/N. 42/01-CE(NT) - appellant did not file the ARE- 1 within a period of 6 months from the date of exports - Held that: - the sole basis of the orders passed by the authorities below is that four ARE -1 were not filed with the Revenue within a period of six months, otherwise there is no dispute about the fact that the appellant had indeed exported their goods, thus earning the benefit of exemption - ARE-1 produced belated - benefit of export allowed.
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