https://www.taxtmi.com/caselaws?id=233874 The Ct held that the non-production of ARE-1 forms should not invalidate a rebate claim if sufficient documentary evidence proves the export and duty-paid character of goods. The rejection of the rebate claim dated 8 April 2009 was upheld due to customs identity verification failure. However, other claims were remanded to the adjudicating authority for reconsideration based on the provided documents, without solely relying on the non-production of original and duplicate ARE-1 forms. The impugned order of the revisional authority dated 22 May 2012 was quashed, and proceedings were remanded for fresh consideration. en-us Wed, 24 Apr 2013 00:00:00 +0530 Mon, 30 Sep 2024 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233874 The Ct held that the non-production of ARE-1 forms should not invalidate a rebate claim if sufficient documentary evidence proves the export and duty-paid character of goods. The rejection of the rebate claim dated 8 April 2009 was upheld due to customs identity verification failure. However, other claims were remanded to the adjudicating authority for reconsideration based on the provided documents, without solely relying on the non-production of original and duplicate ARE-1 forms. The impugned order of the revisional authority dated 22 May 2012 was quashed, and proceedings were remanded for fresh consideration. Case-Laws Central Excise Wed, 24 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233874