https://www.taxtmi.com/caselaws?id=190485 The government upheld the rejection of the rebate claim due to non-compliance with statutory requirements, specifically the absence of ARE-2 forms and original shipping bills. The time-barred portion of the claim was also rejected. The applicant's argument that alternative proof of export should suffice was dismissed, emphasizing the mandatory nature of ARE-2 forms. The revision application was denied, affirming the decisions of the adjudicating and appellate authorities. en-us Mon, 31 Aug 2015 00:00:00 +0530 Fri, 17 Feb 2017 07:00:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190485 The government upheld the rejection of the rebate claim due to non-compliance with statutory requirements, specifically the absence of ARE-2 forms and original shipping bills. The time-barred portion of the claim was also rejected. The applicant's argument that alternative proof of export should suffice was dismissed, emphasizing the mandatory nature of ARE-2 forms. The revision application was denied, affirming the decisions of the adjudicating and appellate authorities. Case-Laws Central Excise Mon, 31 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190485