Central Excise Officer to Verify Export Claim Without ARE-1 Form; Case Remanded for Further Review.

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....Export of goods - proof of export - The Central Excise Officer has to record a satisfaction that the claim is in order - It is question of fact as to whether the claim is genuine or not - Such satisfaction can be recorded even in the absence of original/duplicate copy of ARE-1 Form - matter remanded bak - HC....