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TMI BlogDenial of Central Excise Rebate ClaimX X X X Extracts X X X X X X X X Extracts X X X X ..... Denial of Central Excise Rebate Claim X X X X Extracts X X X X X X X X Extracts X X X X ..... 1, We have not mention central excise details of the manufacturer in coloum 1. The Range, Division and commissionerate are correctly mention at the top of the A.R.E -1. We have export the materials in time and hand over the original and duplicate A.R.E-1 to the manufacturer to claim central excise rebate claim. However, the rebate claim is rejected by the department of central excise of the manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acturer that you have wrongly mention central excise details and therefore you are not eligible for the claim. Kindly advice. Regards, Ritesh Dave Reply By KASTURI SETHI: The Reply: Sh.Ritesh Dave Ji, You will have to file appeal against this rejection order with the Commissioner(Appeals). There is no other option now. You should collect all documentary evidences of receipt of foreign excha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nge from the foreign buyer and other evidences. There must be some other evidence of procurement of goods from the manufacturer. This is very serious lapse. It is mandatory to mention the particulars of manufacturer on ARE-I. However, you may get relief either from Commissioner (Appeals) or CESTAT. You will have to fight for natural justice. I am hopeful you will get rebate claim ultimately. At th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e first stage such rebate claims are rejected. No officer wants to take risk. Reply By Ritesh Dave: The Reply: Thanks for your reply. We have mention correctly, range, division and commissionerate details of manufacturer at the top of the A.R.E-1. But it is mention wrongly in the colum 1 of the A.R.E-1 i.e. details of the rebate / bond from whom it will be claim. Secondly, dispatched is not don ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e under the factory stuffing but under the port stuffing and A.R.E-1 is filed with the central excise authority within 24 hours. In this case, Central Excise officer can point out the mistake rather than reject the claim, Can merchant exporter file rebate claim with his jurisdiction instead of manufacturer? Reply By KASTURI SETHI: The Reply: Nothing to worry. These are procedural lapses. Mercha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt exporter can file rebate claim but he will have to obtain Disclaimer Certificate from the manufacturer. But after the rejection, only appeal is the remedy. You will win the case in first appeal stage. Export rules are very liberal. Reply By KASTURI SETHI: The Reply: Sh.Ritesh Dave Ji, This case law will be helpful to you 2015 (320) E.L.T. 667 (G.O.I.) = 2014 (12) TMI 994 - GOVERNMENT OF IN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DIA IN RE : TRICON ENTERPRISES PVT. LTD. X X X X Extracts X X X X X X X X Extracts X X X X
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