https://www.taxtmi.com/caselaws?id=170488 The Commissioner challenged the rejection of rebate claims due to missing original/duplicate copies of ARE-1 forms. The Adjudicating Authority rejected the claims, citing the inability to ascertain the duty paid nature of goods without required documents. The Commissioner (Appeals) overturned this decision, prompting a revision application. The Commissioner argued for adherence to prescribed procedures, emphasizing the need for original documents to prevent misuse. The Government directed verification of reconstructed documents and consideration for rebate claims if authentic, following a High Court remand for fresh assessment based on newly obtained documents. The revision application was disposed of with these terms. en-us Fri, 17 May 2013 00:00:00 +0530 Fri, 22 May 2015 14:44:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170488 The Commissioner challenged the rejection of rebate claims due to missing original/duplicate copies of ARE-1 forms. The Adjudicating Authority rejected the claims, citing the inability to ascertain the duty paid nature of goods without required documents. The Commissioner (Appeals) overturned this decision, prompting a revision application. The Commissioner argued for adherence to prescribed procedures, emphasizing the need for original documents to prevent misuse. The Government directed verification of reconstructed documents and consideration for rebate claims if authentic, following a High Court remand for fresh assessment based on newly obtained documents. The revision application was disposed of with these terms. Case-Laws Central Excise Fri, 17 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170488