https://www.taxtmi.com/caselaws?id=237474 The Court set aside previous orders declining rebate of duty on exported goods under Rule 18 of Central Excise Rules, emphasizing the importance of assessing evidence of exportation for rebate eligibility. The absence of original and duplicate copies of ARE-1 Form does not automatically disprove exportation, and the Central Excise Officer must determine the claim's genuineness based on available evidence before sanctioning the rebate. The matter was remitted to the Adjudicating Authority for reassessment, underscoring the procedural nature of form requirements in the rebate process. en-us Thu, 31 Jan 2013 00:00:00 +0530 Thu, 31 Oct 2013 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237474 The Court set aside previous orders declining rebate of duty on exported goods under Rule 18 of Central Excise Rules, emphasizing the importance of assessing evidence of exportation for rebate eligibility. The absence of original and duplicate copies of ARE-1 Form does not automatically disprove exportation, and the Central Excise Officer must determine the claim's genuineness based on available evidence before sanctioning the rebate. The matter was remitted to the Adjudicating Authority for reassessment, underscoring the procedural nature of form requirements in the rebate process. Case-Laws Central Excise Thu, 31 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237474