TMI Blog2011 (7) TMI 1098X X X X Extracts X X X X X X X X Extracts X X X X ..... 9, dated 13-4-2009 passed by Commissioner of Customs Central Excise (Appeals), Agra with respect to Order-in-Original No. 218-226-R/AC/Rebate/08 passed by the Assistant Commissioner of Central Excise, Agra. 2. Brief facts of the case are that the applicants, who are registered dealer, filed rebate claims in respect of duty paid by their manufacturer unit i.e. M/s. Indian Oil Corporation Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Indian Oil Corporation Ltd., Mathura and that the ARE-1 s submitted with the refund claim did not contain particulars evidencing payment of duty. It was also observed by the adjudicating authority that the Assistant Commissioner, Central Excise, Division Agra was not the proper authority to file rebate claim as para 3(b)(i) of the Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004. 3. Be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich indicates the Excise Invoice No. in respect of each ARE-1. The applicants have also submitted copies of the extract from the PLA, TR-6 Challan and other supporting documents. In spite of the aforesaid evidence, the rebate has been disallowed. The denial of the rebate for procedural reasons is, therefore, unjustified. 4.3 The entire quantity of aviation turbine fuel had been procured by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicant, who reiterated the grounds of Revision Application. 6. Government has considered all the relevant case records, written/oral submissions and perused the impugned Order-in-Original and Order-in-Appeal. 7. Government observes that the applicant supplied the ATF to a foreign run aircraft and accordingly filed the rebate claim with the jurisdictional Assistant Commissioner who rejected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... correlate the export goods with the said duty paying document. The correlation chart is of no help as there is no any cross-reference of duty paying documents in the ARE-1/Export Invoice. As such the duty paid character of exported goods is not proved. In view of above. Government finds no infirmity in the impugned Order-in-Appeal and uphold the same. 8. Revision Application is rejected being ..... X X X X Extracts X X X X X X X X Extracts X X X X
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