https://www.taxtmi.com/highlights?id=97316 Procedural irregularity: returning a rebate application without specifying the exact defects violated the officer's duty to consider the claim and to afford opportunity to cure, rendering the return irregular and unsustainable. Documentary evidence versus form formalities: non-production of original/duplicate ARE 1 is a procedural, directory requirement; where contemporaneous shipping documents, verified copies, officer verification and CENVAT records establish export and duty payment, sanctioning the rebate is permissible and cannot be defeated solely by non-production of originals. Limitation: a claim initially filed within time but returned for defects relates back to the original filing date; re filing does not start a new limitation period. en-us Mon, 02 Mar 2026 13:22:34 +0530 Mon, 02 Mar 2026 13:22:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97316 Procedural irregularity: returning a rebate application without specifying the exact defects violated the officer's duty to consider the claim and to afford opportunity to cure, rendering the return irregular and unsustainable. Documentary evidence versus form formalities: non-production of original/duplicate ARE 1 is a procedural, directory requirement; where contemporaneous shipping documents, verified copies, officer verification and CENVAT records establish export and duty payment, sanctioning the rebate is permissible and cannot be defeated solely by non-production of originals. Limitation: a claim initially filed within time but returned for defects relates back to the original filing date; re filing does not start a new limitation period. Highlights Central Excise Mon, 02 Mar 2026 13:22:34 +0530 https://www.taxtmi.com/highlights?id=97316