TaxTMI 
TaxTMI 
2010 (1) TMI 1093
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.... has filed four rebate claims claiming rebate in respect of consignments of excisable goods viz. Timolol Maleate EP, which were exported by paying duties on the said goods; that as the appellant filed four rebates claims without copies of ARE-1s is, the appellant was issued with four SCNs with proposal to deny the rebates claims of Rs. 86,650/-; that on adjudication, all the rebate claims were rejected holding that the appellant had exported the goods without preparing ARE-1s and had not submitted the copies of ARE-1s along with rebate claims. 2. Being aggrieved by the above order, the appellant has come up with the present appeal. The contentions of the appellant are summarized as under :- (i) that the appellant had indee....
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....aid nature of the goods and actual export of the said goods. (a) CCE v. Kanwal Engg. - 1996 (87) E.L.T. 141 (b) Wonderseal Packing v. CCE - 2002 (147) E.L.T. 626 (c) Home Care (I) P. Ltd. v. CCE - 2006 (197) E.L.T. 110 (d) G.T.C. Industries Ltd. v. CCE - 2003 (162) E.L.T. 109 & (e) Model Buckets & Attachments Pvt. Ltd. - 2007 (217) E.L.T. 264 3. PH was held on 6-1-2010 at 12.30 PM. Shri V. B. Gaikawad, Advocate, duly authorized by the appellant appeared before me at 12.30 PM. None appeared from department's side despite intimation. In addition to reiterating the submissions made in the appeal memorandum, ....
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....e purchaser and on few occasions, the appellant is simultaneously exporting goods after preparing ARE-1s; that in the instant case also, the appellant had prepared ARE-1s and submitted before the Range officer for his signature but the RO refused to sign the ARE-1s saying that the appellant has not manufactured goods, hence there is no need for the appellant to prepare ARE-1s; that but perusal of the record reveals that on earlier occasion also, the appellant exported the goods after preparing ARE-1s which were signed by the range officer; that the appellant had produced a copy of order sanctioning rebate claim to the appellant pertains to earlier claim wherein it was found that the Assistant Commissioner, after matching the particulars wit....
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....through all the above documents and I found that on each shipping bill, there is an endorsement to the effect that the goods had been exported. There is no dispute with regard to duty payment and also there is no dispute whether the goods had been exported or not. The only dispute is that the appellant has failed to export the goods under ARE-1s. However, from the above documents, it is proved beyond doubt that the appellant had exported the goods and therefore, following the ratio of various decisions mentioned at para 2(ii) & (iv) (supra), I hold that the appellant is entitled for rebate claims in the instant case. 4.2 Further non-production of ARE-1s should not come in the way of granting rebate, which is a substantial benefit accruin....