https://www.taxtmi.com/caselaws?id=307204 Filing of ARE-2 was a mandatory statutory condition for claiming duty rebate under the scheme, and non-filing disentitled the claimant from the benefit. The Madhya Pradesh HC followed its earlier Division Bench rulings holding the requirement to be settled law and found no reason to depart from that view, so the writ petition was dismissed. en-us Tue, 17 Dec 2013 00:00:00 +0530 Mon, 27 Mar 2023 11:12:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307204 Filing of ARE-2 was a mandatory statutory condition for claiming duty rebate under the scheme, and non-filing disentitled the claimant from the benefit. The Madhya Pradesh HC followed its earlier Division Bench rulings holding the requirement to be settled law and found no reason to depart from that view, so the writ petition was dismissed. Case-Laws Central Excise Tue, 17 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307204