2013 (9) TMI 906

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is manufacturer of knitted fabrics and engaged in export of knitted handloom products after indigenously procuring the raw material on payment of duty. Rule 18 of the Rules contemplates that where the goods are exported, the Central Government may, by notification, grant rebate on duty paid on such excisable goods or duty paid material used in the processing of such goods subject to such conditions or limitations, if any, and fulfillment of procedure as may be specified in the notification. In exercise of the powers conferred under Rule 18 of the Rules, the Central Government has published notification dated 26.06.2001, subsequently substituted by notification No.19/2004-CE(NT) dated 06.09.2004, which contemplates the procedure for presenta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or carbon copy of Form ARE-1, but attached documents which included copies of shipping bills; copies of bill of lading, copies of bank realization certificate; copies of invoices issued under Rule 11; copy of central credit account evidencing payment of duty and the photocopies of ARE-1 Form. Such claim was declined by the Assistant Commissioner for the reason that the petitioner has not satisfied the condition of rebate in as much as the original and the carbon copy of ARE-1 has not been produced. Such order was affirmed in appeal as well as in revision by the Central Government. Learned counsel for the petitioner has pointed out that furnishing of the original and duplicate copy of the application received from the Office of Customs is a....