https://www.taxtmi.com/caselaws?id=789078 Rebate under Rule 18 of the Central Excise Rules, 2002 depends on strict documentary proof of duty payment and a reliable correlation between duty-paid goods and exported goods. The triplicate ARE-1 functions as the primary document for that correlation, and the authorities found missing documents and discrepancies between excise records and shipping papers in both claims. Those concurrent factual findings were based on documentary scrutiny, and no perversity, jurisdictional error, mala fides, or breach of natural justice was shown. Writ interference was therefore declined, and the rejection of the rebate claims was upheld. en-us Thu, 26 Mar 2026 00:00:00 +0530 Fri, 03 Apr 2026 08:49:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789078 Rebate under Rule 18 of the Central Excise Rules, 2002 depends on strict documentary proof of duty payment and a reliable correlation between duty-paid goods and exported goods. The triplicate ARE-1 functions as the primary document for that correlation, and the authorities found missing documents and discrepancies between excise records and shipping papers in both claims. Those concurrent factual findings were based on documentary scrutiny, and no perversity, jurisdictional error, mala fides, or breach of natural justice was shown. Writ interference was therefore declined, and the rejection of the rebate claims was upheld. Case-Laws Central Excise Thu, 26 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789078