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2020 (3) TMI 741 - CGOVT - Central ExciseRebate of Central Excise duty - rejection of rebate claims on the premise that the applicant is not a merchant exporter but he is a principal manufacturer as the ownership of the goods remained with them during the manufacturing process - HELD THAT:- The Government holds that rejection of rebate claims on account of filing before the wrong forum is not justified in the present case. It is further held that the central excise authorities (erstwhile) having jurisdiction over the manufacturer’s unit will be the appropriate authority to consider these rebate claims since the goods for purpose of export have been removed from the manufacturer’s premises on ARE-Is after payment of central excise duty. Verification of duty paid character and identity of the export goods can be established at their end. The Government allows the applicant to file the rebate claims with the erstwhile central excise authorities having jurisdiction over M/s. Saraswati Agro Chemicals (India) Pvt. Ltd., Dera Bassi, District Mohali, Punjab - revision application allowed.
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