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    <title>Denial of Central Excise Rebate Claim</title>
    <link>https://www.taxtmi.com/forum/issue?id=110672</link>
    <description>Merchant exporter misstated manufacturer particulars in ARE 1 column 1 causing the manufacturer&#039;s central excise department to reject the rebate claim. Remedy is to file an appeal with the Commissioner (Appeals), collect documentary proof of export and foreign exchange receipt, and obtain procurement evidence; a merchant exporter can pursue the rebate if it secures a disclaimer certificate from the manufacturer. Appellate review and cited authority may support reversing rejections grounded in procedural lapses.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=110672</link>
      <description>Merchant exporter misstated manufacturer particulars in ARE 1 column 1 causing the manufacturer&#039;s central excise department to reject the rebate claim. Remedy is to file an appeal with the Commissioner (Appeals), collect documentary proof of export and foreign exchange receipt, and obtain procurement evidence; a merchant exporter can pursue the rebate if it secures a disclaimer certificate from the manufacturer. Appellate review and cited authority may support reversing rejections grounded in procedural lapses.</description>
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