Timely export established by contemporaneous export records, making delayed ARE-1 certification insufficient to sustain excise duty demand.

Export within the prescribed period was established by the contemporaneous Let Export Order and Export General Manifest recorded in Part-B of ARE-1. Delayed certification of Part-B by the Customs Preventive Officer did not displace those records or alter the date of export. Accordingly, the excise-duty demand was unsustainable because the goods had been exported within one month of factory clearance.

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Issues: Whether the exported goods were exported within the prescribed period from their clearance from the factory, notwithstanding delayed certification of the ARE-1 by the Customs Preventive Officer.

Analysis: The Let Export Order dated 31.08.2012 and the Export General Manifest filed on 15.09.2012, as recorded in Part-B of the ARE-1, established that export occurred within one month of clearance from the factory. The delayed certification of Part-B on 30.06.2013 did not displace the contemporaneous export records.

Conclusion: The export was completed within the prescribed period; the excise-duty demand was unsustainable and was decided in favour of the assessee.

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