Rebate claim - description of goods in ARE-1 and excise invoices ...
Central Excise
December 12, 2019
Rebate claim - description of goods in ARE-1 and excise invoices do not tally with the description in the shipping bills - Whenever the assessee claims rebate, the primary and foremost consideration is the identity of goods and the onus to prove the same lies on the claimant.
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