Collateral evidence can support SEZ rebate claims when duplicate ARE-1 copies are missing, but only for properly supported clearances.

Rebate of duty for clearances to an SEZ unit under Notification No. 42/2011-C.E. (N.T.) read with Rule 19 was not denied merely because duplicate ARE-1 copies were unavailable where collateral evidence supported export. The goods were supplied to the SEZ unit, and duty with interest had been paid after the LUT was found invalid for the relevant period. For ten ARE-1s, authorised certificates and the CBEC Manual permitted collateral evidence where documents were lost, so the rebate claim was admissible. For four ARE-1s, no such supporting evidence was produced, so rebate for that portion could not be sustained.

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Issues: Whether rebate of duty in respect of goods cleared to an SEZ unit could be denied merely because duplicate copies of ARE-1 were not produced, when collateral evidence of export was available for part of the claim.

Analysis: The claim arose from clearances made under Notification No. 42/2011-C.E. (N.T.) read with Rule 19 of the Central Excise Rules, 2002. The record showed that the goods were supplied to the SEZ unit and duty with interest had been paid when the LUT was found invalid for the relevant period. For ten ARE-1s, certificates issued by the authorised officer were produced, and para 13.7 of the CBEC's Excise Manual of Supplementary Instructions, 2005 permits collateral evidence where documents are lost. The absence of duplicate ARE-1s was therefore not fatal for those clearances. For four ARE-1s, no collateral evidence was furnished, and the rebate claim for that portion could not be sustained.

Conclusion: Rebate was admissible for the ten ARE-1s supported by authorised certificates, while the claim for the remaining four ARE-1s was rightly rejected.

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