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Issues: Whether filing of ARE-2 was mandatory as a condition precedent for availing duty rebate.
Analysis: The Court noted that the question was no longer res integra and that earlier Division Bench decisions of the same Court had consistently held that failure to file ARE-2 disentitled the claimant from the benefit under the rebate scheme, the requirement being a statutory condition. No reason was found to depart from that settled view.
Conclusion: Filing of ARE-2 was mandatory, and non-filing disentitled the petitioner from duty rebate. The writ petition was dismissed.
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