TMI Blog2016 (11) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER 1. Dispute in this writ petition is with regard to claim of petitioner for rebate of excise duty amounting to Rs. 6,36,890/- which has been denied to petitioner only on the ground of non submission of bank realization certificate. 2. The Deputy Commissioner, Central Excise Division, Hapur initially passed order dated 15.01.2008 wherein he informed that petitioner has complied with requir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the exporter containing claim of rebate, A.R.E. 1 numbers and dates, corresponding invoice numbers and dates amount of rebate on each A.R.E. 1 and its calculations, (ii) original copy of the A.R.E. 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 tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the manufacture or processing of such goods, where the goods are exported. The rebate under Rule 18 shall be subject to such conditions or limitations, if any, and the fulfilment of such procedure as may be specified in it. In the year 2005 and onwards the procedure as has been stated in clause 8.3 of the Excise Manual which has been quoted above does not contemplate of bank realization certifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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