https://www.taxtmi.com/caselaws?id=190476 Rebate of duty for clearances to an SEZ unit under Notification No. 42/2011-C.E. (N.T.) read with Rule 19 was not denied merely because duplicate ARE-1 copies were unavailable where collateral evidence supported export. The goods were supplied to the SEZ unit, and duty with interest had been paid after the LUT was found invalid for the relevant period. For ten ARE-1s, authorised certificates and the CBEC Manual permitted collateral evidence where documents were lost, so the rebate claim was admissible. For four ARE-1s, no such supporting evidence was produced, so rebate for that portion could not be sustained. en-us Tue, 09 Feb 2016 00:00:00 +0530 Fri, 17 Feb 2017 07:00:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190476 Rebate of duty for clearances to an SEZ unit under Notification No. 42/2011-C.E. (N.T.) read with Rule 19 was not denied merely because duplicate ARE-1 copies were unavailable where collateral evidence supported export. The goods were supplied to the SEZ unit, and duty with interest had been paid after the LUT was found invalid for the relevant period. For ten ARE-1s, authorised certificates and the CBEC Manual permitted collateral evidence where documents were lost, so the rebate claim was admissible. For four ARE-1s, no such supporting evidence was produced, so rebate for that portion could not be sustained. Case-Laws Central Excise Tue, 09 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190476