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    <description>Where an exporter lacks the ARE-1 buff copy attested by customs to support a rebate/refund claim, alternative proof of export may be submitted including Shipping Bill (EP copy), non negotiable Bill of Lading, Bank Realisation Certificates, commercial invoice, packing list, mate receipt, buyer&#039;s certificate, importing country&#039;s customs document confirming importation, and a representation to the Commissioner of Central Excise and Customs if officers contest the evidence.</description>
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