https://www.taxtmi.com/caselaws?id=239203 The government upheld the Commissioner (Appeals)'s decision to reject the revision application in a case concerning the non-submission of original and duplicate ARE-1 forms for a rebate claim under Rule 18 of Central Excise Rules, 2002. The judgment emphasized the mandatory nature of submitting these forms as essential documentary evidence, highlighting the importance of compliance with statutory requirements in rebate claims. The applicant's argument that other documents could substitute for the ARE-1 forms was dismissed, reinforcing the significance of adhering to prescribed procedures in such cases. en-us Wed, 30 Jan 2013 00:00:00 +0530 Fri, 08 Nov 2013 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239203 The government upheld the Commissioner (Appeals)'s decision to reject the revision application in a case concerning the non-submission of original and duplicate ARE-1 forms for a rebate claim under Rule 18 of Central Excise Rules, 2002. The judgment emphasized the mandatory nature of submitting these forms as essential documentary evidence, highlighting the importance of compliance with statutory requirements in rebate claims. The applicant's argument that other documents could substitute for the ARE-1 forms was dismissed, reinforcing the significance of adhering to prescribed procedures in such cases. Case-Laws Central Excise Wed, 30 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239203