TMI Blog2017 (1) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... gned goods have not actually been exported. This being so, the non-submission of an application for exporting the goods in ARE-I format will have to be treated as a procedural lapse which can be condoned - appellant eligible for refund - appeal allowed - decided in favor of appellant. - E/23059/2014 - A/30625/2016 - Dated:- 4-8-2016 - Ms. Sulekha Beevi C.S., Member (J) Shri M.V.S. Prasad, Advocate, for the Appellant. Shri Nagraj Naik, Authorised Representative, for the Respondent. ORDER Brief facts :- The appellant exported inputs viz. four numbers of INS monoblock, four numbers of Missile Interface Units (MIUs) and four numbers of Onboard Computer (OBCs) (total 12 sets) vide ARE-I, dated 24-4-2012 to Russia for integr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant Shri M.V.S. Prasad submitted that in the impugned order the Commissioner (Appeals) has observed that there is no dispute that the goods were exported. He contended that non-production of ARE-I was only a procedural lapse and prayed that the same may be condoned. 3. On behalf of the Department, the learned AR Shri Nagaraj Naik submitted that as per Notification No. 42/2001-C.E. (N.T.), dated 26-6-2001, appellants ought to have cleared the goods on ARE-I. Instead, they exported the goods on commercial invoices. He placed reliance on the judgment laid in Vee Excel Drugs Pharmaceuticals Pvt. Ltd. v. UOI [2014 (305) E.L.T. 100 (All.)]. 4. I have heard both sides. 5. The credit of ₹ 1,70,444/- which was reversed pertai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or has it been disputed by them that the impugned goods have not actually been exported. This being so, the non-submission of an application for exporting the goods in ARE-I format will have to be treated as a procedural lapse which can be condoned. This is the very essence of the judgment of Hon ble Supreme Court, cited supra. Following the same, in my view, the substantive benefit should not be denied for the procedural lapse. The Hon ble High Court of Allahabad has not referred to the said judgment of Hon ble Apex Court. 7. In view thereof, I hold that the non-submission of ARE-I being a procedural lapse can be condoned. The appellant is eligible for refund of ₹ 1,70,444/-. 8. In the result, the appeal is allowed with consequ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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