https://www.taxtmi.com/caselaws?id=196182 Rebate of central excise duty on exported goods could not be denied merely because the jurisdictional Superintendent did not endorse the triplicate ARE-1, since the circular required him only to verify duty-payment particulars from the invoices and certify them on the ARE-1 copies. The Court held that, where goods are exported otherwise than directly from the factory, identity and duty-paid character are verified at the pre-export stage by the officer examining the goods at the storage or export point, and there was no requirement to re-establish co-relation at the factory level. It also found no statutory basis to insist on batch numbers or similar identifiers on cartons or documents, so the rebate claims were admissible. en-us Tue, 28 Jun 2011 00:00:00 +0530 Tue, 21 Nov 2017 11:20:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196182 Rebate of central excise duty on exported goods could not be denied merely because the jurisdictional Superintendent did not endorse the triplicate ARE-1, since the circular required him only to verify duty-payment particulars from the invoices and certify them on the ARE-1 copies. The Court held that, where goods are exported otherwise than directly from the factory, identity and duty-paid character are verified at the pre-export stage by the officer examining the goods at the storage or export point, and there was no requirement to re-establish co-relation at the factory level. It also found no statutory basis to insist on batch numbers or similar identifiers on cartons or documents, so the rebate claims were admissible. Case-Laws Central Excise Tue, 28 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196182