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2019 (3) TMI 859 - HC - Central ExciseRebate claim - Rule 18 of the Central Excise Rules, 2002 - DEEC Scheme - Held that:- It is admitted by the parties that, the petitioner exported Py Gas by three several ARE – 1 forms bearing No. 481/0304 dated September 3, 2003, 574/0304 dated November 7, 2003 and 618/2003 dated November 28, 2003. The petitioner submitted rebate claims on October 20, 2003, January 14, 2004 and January 15, 2004. It is the contention of the petitioner that, the ARE – 1 forms are not the only documents for grant of rebate claim in view of the notification bearing No. 19/2004 – CE (NT) dated September 4, 2004. Rule 18 of the Rules of 2002 contemplates that, the Central Government may grant rebate of duty paid on such excisable goods or duty paid on material used in the manufacture or processing of such goods and that, the rebate would be subject to such conditions or limitations if any and fulfilment of such procedure as may be prescribed in the notification. The notification dated September 6, 2004 was issued in exercise of powers conferred by Rule 18 of the Rules of 2002. The notification dated September 6, 2004 lays down the procedure by which, an application for grant of rebate is to be considered - A claimant making a claim is required to substantiate such claim by cogent evidence. The claim is required to be adjudicated on merits. A claimant can succeed to substantiate its claim on the basis of all or any of the documents mentioned in Paragraph 8 of the Supplementary Instructions, 2005 or on the basis of secondary evidence. What is required is that the claim is substantiated by cogent evidence. Paragraph 8 of the Supplementary Instructions, 2005 is required to be read in such context. If a claimant is in a position to substantiate its claim for rebate in the basis of any of the documents mentioned in Paragraph 8 of the Supplementary Instructions, 2005 or by leading secondary evidence with regard to its claim, then such claim is required to be allowed notwithstanding the failure of the claimant to produce all the documents mentioned therein. The revisional authority is incorrect when, it disallows the claim. It is not the case of the respondents that, the ARE-1 forms are questionable documents. The validity and the veracity of the ARE-1 forms have not been doubted by the respondents in the adjudication proceedings till date. The ARE-1 forms are issued by the authorities themselves. Therefore, in absence of the respondents doubting the veracity of the ARE-1 forms, the adjudicating authority ought to have allowed the claim for rebate as made by the petitioner. The order of the revisional authority is quashed - Petition disposed off.
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