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The High Court held that the petitioner's failure to file the declaration and Form ARE-2 should not result in rejection of the rebate claim, as the buses were undisputedly exported and foreign exchange was received. The petitioner demonstrated a correlation between the chassis numbers, purchase invoices, and export invoices. The input-output ratio procedure was deemed inconsequential since the rebate claim pertained solely to the excise duty paid on the chassis used in manufacturing the exported buses. The respondents were entitled to verify compliance with export conditions and foreign exchange receipt. Significantly, each chassis could manufacture only one bus. Consequently, the orders rejecting the rebate claim were quashed, and the respondent was directed to consider the rebate application on merits, disregarding the non-filing of the declaration and input-output ratio.
The High Court held that the petitioner's failure to file the declaration and Form ARE-2 should not result in rejection of the rebate claim, as the buses were undisputedly exported and foreign exchange was received. The petitioner demonstrated a correlation between the chassis numbers, purchase invoices, and export invoices. The input-output ratio procedure was deemed inconsequential since the rebate claim pertained solely to the excise duty paid on the chassis used in manufacturing the exported buses. The respondents were entitled to verify compliance with export conditions and foreign exchange receipt. Significantly, each chassis could manufacture only one bus. Consequently, the orders rejecting the rebate claim were quashed, and the respondent was directed to consider the rebate application on merits, disregarding the non-filing of the declaration and input-output ratio.
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