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1. Rejection of rebate claim - original and duplicate copy of ARE1 for the goods exported not submitted - original and duplicate copy of ARE1 lost in transit - matter...

2. Rebate claim – Non-submission of original and duplicate copy of ARE-1 under Rule 18 of the Central Excise Rules, 2002 r.w Notification No. 19/2004 - rebate denied - CGOVT

3. Rebate claim is not admissible if the original and duplicate copy of ARE-1 is not submitted along with rebate claim. - CGOVT

4. Denial of rebate claim - Bar of limitation - once the initial rebate claims filed within 1 year of date of export, although without original/duplicate copies of AREs-1...

5. Export of goods - proof of export - The Central Excise Officer has to record a satisfaction that the claim is in order - It is question of fact as to whether the claim...

6. Transitional credit - revision of the Form TRAN-1 and Form TRAN-2 - The interest of justice would be served if we allow the petitioner to correct Form TRAN-1 in Writ...

7. Rectification of mistake in GSTR-1 return - Details of export supplies are also to be furnished in Form GSTR-1 - the time of revising the Form GSTR-1 got expired on...

8. Cenvat credit - duty paying documents - debit note cum bills - duplicate copies of invoice - credit allowed - AT

9. Right to receive copy of the FIR even before the stage of proceedings under Section 207 of the Cr.P.C - Accused is entitled for copy of the FIR - HC

10. Input Tax Credit was stated to be erroneously availed without filing form TRAN-1 - This Court finds that the show cause notice was issued on the premise that the...

11. Denial of rebate claims - Original documents not filed - the instant rebate claims are admissible to the applicants as the use of duty inputs in the manufacture of goods...

12. Rebate claims - export of goods - defect in the original application - Bar of limitation - neither Rule 18 nor notification of GOI prescribe any procedure for claiming...

13. Evasion of service tax - When original invoice is available in computer and not duplicate copy, then no addition can be made on the basis of extra printed copy - we find...

14. Maintaining Duplicate copy of Invoice - Carbon copy or otherwise - When there is a specific mandate to maintain a duplicate it can only be with a carbon copy. Otherwise,...

15. Proof of Export - In the instant case the applicants have not furnished the original and duplicate copy of ARE-1 and shipping Bill - Their contention that the said...