Export rebate verification must focus on factory records, not be denied for missing consignor-side originals.

Rebate on export of goods could not be denied merely because original documents were not available at the consignor's end, where Rule 191A required the claim to be lodged before the Assistant Collector having jurisdiction over the factory of manufacture. The jurisdictional proper officer was to verify the relevant records and duty-paying documents from the manufacturing factory, and information furnished at the permission stage could be used for that verification. Denial solely on the ground of administrative burden at the consignor's end was not justified, and rebate had to be considered and granted in accordance with law.

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Issues: Whether the rebate claim relating to export of goods could be denied for want of original documents at the consignor's end, and whether the proper officer should verify the records from the factory of manufacture and allow rebate in accordance with law.

Analysis: Rule 191A required the rebate claim to be lodged before the Assistant Collector having jurisdiction over the factory where the exported goods were manufactured. The relevant records and duty-paying documents were therefore to be available with the jurisdictional officer concerned. The order also noted that the information furnished at the stage of permission to work under Rule 191A could be used for verification, and that denial of rebate merely on the ground of administrative burden at the consignor's end was not justified.

Conclusion: The rebate could not be rejected on the stated ground, and the jurisdictional proper officer was required to scrutinise the records and grant rebate in accordance with law.

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