Export rebate entitlement confirmed where customs records established correlation between cleared goods and exported consignments despite shipment timing objection.

Rebate of duty on exported goods was upheld where the Customs certificate confirmed that the exported goods were relatable to the goods manufactured and cleared under the relevant invoice and ARE-1. Since the Revenue did not dispute the correctness of that certificate, the requisite correlation between duty-paid documents and export goods was established, and the fact that shipment occurred before the let export order did not defeat entitlement to rebate. The rebate claim was therefore rightly allowed.

---

---

Issues: Whether the assessee was entitled to rebate of duty on exported goods despite the objection that shipment occurred before the let export order, and whether the available export documents established correlation between the goods manufactured, cleared and exported.

Analysis: The certificate issued by the Customs authority recorded that the exported goods were relatable to the goods manufactured and cleared under the relevant invoice and ARE-1. The correctness of that certificate was not disputed by the Revenue. On that basis, the required correlation between the duty-paid documents and the exported goods stood established, and the objection based on the timing of shipment did not displace the entitlement to rebate.

Conclusion: The rebate claim was rightly allowed and the challenge to that decision failed.

---