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Claim of rebate/refund - Procedure of A.R.E.-1 followed instead of A.R.E-2 as contended by the department - There is no independent evidences on record to show that the applicant have exported the goods without payment of duty under ARE-2 or under Bond. Under such circumstances, Government finds force in contention of applicant that they have by mistake ticked in ARE-I form declaration - matter remanded back for verification - CGOVT

Central Excise - Claim of rebate/refund - Procedure of A.R.E.-1 followed instead of A.R.E-2 as contended by the departme .....

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uty under ARE-2 or under Bond. Under such circumstances, Government finds force in contention of applicant that they hav .....

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