Invoice copy requirements for export rebate under bond must follow the governing rule and circular, not a misplaced duplicate-copy demand.

For rebate claims on exports under bond, Rule 52A and the applicable circulars governed which invoice copy had to be produced. The scheme contemplated different invoice copies for different purposes, and the Board's 30-5-1995 circular treated the quadruplicate invoice as the copy for scrutiny in rebate matters. The 29-5-1995 circular concerned rebate under a different export-on-payment-of-duty provision and did not justify insisting on a duplicate invoice here. The rebate authority could require the quadruplicate invoice from the fabric manufacturer or the original invoice from the job worker, and rebate could not be denied merely for non-production of the duplicate copy.

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Issues: Whether, for rebate claims on export under bond, the assessee was required to furnish the original, duplicate, or quadruplicate copy of the invoice evidencing payment of duty on fabrics used in the manufacture of the exported made-up articles.

Analysis: Rule 52A required invoices to be prepared in quadruplicate, and the scheme contemplated different copies for different purposes. The Board's circular of 30-5-1995 treated the quadruplicate invoice as the document meant for scrutiny in rebate matters, while the circular of 29-5-1995 referred to the duplicate invoice in the context of rebate under a different provision dealing with exports on payment of duty. As the present claims related to exports under bond, reliance on the latter circular to insist on a duplicate invoice was misplaced. The rebate authority could require the quadruplicate invoice from the manufacturer of fabrics or the original invoice from the job worker to process the claims.

Conclusion: The assessee was not liable to be denied rebate for want of the duplicate invoice; the claims were to be processed on the basis of the appropriate invoice copy required under the governing rule and circulars.

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