https://www.taxtmi.com/caselaws?id=254440 Rule 18 rebate under the Central Excise Rules, 2002 and Notification No. 19/2004-CE(NT) depends on proof that duty-paid goods were actually exported, and procedural documents are meant to support that verification. Rebate cannot be denied solely because the original and duplicate ARE-1 forms were not produced if export is otherwise established by reliable collateral evidence. Shipping documents, mate receipt, bill of lading, container details and bank realisation evidence may together prove export and justify grant of rebate despite the missing ARE-1 copies. en-us Fri, 14 Nov 2014 00:00:00 +0530 Fri, 13 Mar 2015 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254440 Rule 18 rebate under the Central Excise Rules, 2002 and Notification No. 19/2004-CE(NT) depends on proof that duty-paid goods were actually exported, and procedural documents are meant to support that verification. Rebate cannot be denied solely because the original and duplicate ARE-1 forms were not produced if export is otherwise established by reliable collateral evidence. Shipping documents, mate receipt, bill of lading, container details and bank realisation evidence may together prove export and justify grant of rebate despite the missing ARE-1 copies. Case-Laws Central Excise Fri, 14 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254440