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TMI Blog2013 (7) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... hwar. 2. Brief facts of the case are that the respondent M/s. West Coast Pigment Corporation, Ankleshwar have filed two rebate claims of Rs. 1,42,409 under Rule 18 of the Central Excise Rules, 2002 in respect of goods exported vide ARE-1 No. 332/0809, dated 5-11-2008 and 09/08-09, dated 9-3-2009. The claims were sanctioned by the original adjudicating authority. 3. The impugned order was reviewed by the Commissioner of Central Excise, Surat-II and an appeal was filed by the department before Commissioner (Appeals) who after condoning the procedural lapses of non-filing of original copy of ARE-1 in terms of Paras 2.1 and 8.3 of Part-I of Chapter 8 of C.B.E. & C. Excise Manual of Supplementary Instructions, upheld the impugned order-in-orig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... well as procedural compliance. 4.4 The Commissioner (Appeals) erred in disallowing the appeal against the rebate claim by permitting substitution of the original customs authenticated original ARE-1 with a dubious looking extra copy of ARE-1 even while he neither has cited authority for relaxation of the binding condition nor has he recorded any reasons on behalf of the Claimant as to the reasons for non-availability of the original requisite documents. The applicant has not even come up with any mitigating factor owing to which such condition of the laid down instructions could be relaxed. Such an order of the Commissioner (Appeals) full of infirmity and arbitraries is wholly erroneous and seems to be allowing a claim against a purported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E-1 at the time of removal of export goods the office and its complete address with which they intend to file claim of rebate. 8.3 The following documents shall be required for filing claim of rebate : (i) A request on the letterhead of the exporter containing claim of rebate, ARE-1 numbers and dates, corresponding invoice numbers and dates amount of rebate on each ARE-1 and its calculations, (ii) Original copy of the ARE-1, (iii) Invoice issued under rule 11, (iv) Self attested copy of shipping bill, and (v) Self attested copy of Bill of Lading. (vi) Disclaimer Certificate [in case where claimant is other than exporter] 8.4 After satisfying himself that the goods cleared for export under the relevant ARE-1 applications mentioned in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd if satisfied that the claim is in order, he shall sanction the rebate either in whole or in part." 8.3 As per these statutory provisions and procedure prescribed under Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 the goods shall be exported on the application ARE-1, directly from the factory or warehouse. The ARE-1 form, an application for removal of excisable goods for export is presented by the exporter to Superintendent Central Excise for goods intended for export who shall verify the identity of goods mentioned in the application and the particulars of duty paid or payable and if found in order shall allow clearance and seal each package or the container in the specified manner and endorse each copy of the application (ARE-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der rebate claim. Among the documents required to be submitted along with rebate claim only original/duplicate copy of ARE-1 are the original documents and in case of all other documents, photocopies of the same are admissible. The Customs certification on these copies of ARE-1 proves the export of goods. In the absence of said original and duplicate ARE-1, rebate sanctioning authority has no chance to compare these documents with triplicate copy of ARE-1 as stipulated under above discussed provisions of Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 and therefore he cannot satisfy himself of the correctness of the rebate claim. So, submission of original and duplicate ARE-1 duly endorsed by customs establishes the export of duty paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement for sanctioning the rebate claim under Rule 18 of the Central Excise Rules, 2002 read with Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004. 9. Government notes that nature of above requirement is a statutory condition. The submission of application for removal of export goods in ARE-1 form is must because such leniencies would lead to possible fraud of claiming an alternatively available benefit which may amount to additional/double benefit. This has never been the policy of the Government to allow unintended benefit. Hon'ble Supreme Court in case of Sharif-ud-Din. Abdul Gani - AIR 1980 SC (3403) & 2003 (156) E.L.T. (178) (Bombay) (sic) has observed that distinction between required forms and other declarations of compulsory nat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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