TaxTMI 
TaxTMI 
2013 (11) TMI 380
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....sp; Xerox copy of shipping Bill & Bill of Lading IV. Mate receipt. 2.1 The original authority observed that the applicant has not submitted the original & duplicate copy of ARE-1. Accordingly, show cause notice proposing rejection of the rebate claim filed by the applicant, on the ground that the rebate claim is not admissible as the applicant failed to submit original and duplicate copy of ARE-1. The said SCN was decided by the lower authority vide impugned order, who rejected the rebate claim on the above said ground. 3. Being aggrieved by the said order-in-original, applicant filed appeal before Commissioner (Appeals), who rejected the appeal. 4. Being aggrieved with the said order-in-appeai the applicant has filed this revision application under Section 35EE of Central Excise Act, 1944 before Central Government on the following grounds : 4.1 The Assistant Commissioner has stated in the Order that party has not submitted the original and duplicate ARE-1 along with rebate claim. The ARE-1 is not a proof of export and other evidence like invoice, Bill of Lading and Shipping Bill are sufficient to prove that the export has been done. Mere loss o....
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....er-in-appeal. 7. Government observes that the applicant's rebate claim was rejected on the ground that the applicant failed to submit original and duplicate copies of relevant ARE-1 forms. Commissioner (Appeals) upheld impugned order-in- original. Now, the applicant has filed this Revision Application on grounds mentioned in para 4 above. 8. Government notes that for proper understanding of issue the relevant provisions of Notification and instructions regarding filing of rebate claim along with requisite documents to be perused are extracted as under :- 8.1 Paras 8.2, 8.3 and 8.4 of part I of Chapter 8 of C.B.E. & C. Excise Manual of Supplementary Instructions stipulates as under :- "8.2 It shall be essential for the exporter to indicate on the A.R.E. 1 at the time of removal of export goods the office and its complete address with which they intend to file claim of rebate. 8.3 The following documents shall be required for filing claim of rebate : (i) A request on the letterhead of the exporter containing claim of rebate, A.R.E. 1 numbers and dates, corresponding invoice numbers and dates amount of rebate on each A.R.E. 1 and its ....
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.... goods for export is presented by the exporter to Superintendent, Central Excise for goods intended for export who shall verify the identity of goods mentioned in the application and the particulars of duty paid or payable and if found in order shall allow clearance and seal each package or the container in the specified manner and endorse each copy of the application (ARE-1s) in token of having done the examination of goods. The original and duplicate copies of ARE-1 will be handed over to exporter who will present the same before customs. The triplicate copy of application will be sent to the office with whom rebate claim is to be filed. On arrival at place of export, the goods shall be presented to customs together with original duplicate and quadruplicate (optional) copies of the ARE-1 application. The Customs who shall examine the consignments with the particulars as cited in the application and if they find that the same are correct and exportable in accordance with law, shall allow export thereof and certify on the application that the goods have been duly exported citing the Shipping Bill number and date & other particulars of export. The Customs officers shall return the o....
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....r 8 of C.B.E. & C. Excise Manual of Supplementary Instructions, C.B.E. & C. has not relaxed the condition of submission of original and duplicate ARE-1 along with rebate claim in any exigency and therefore applicant's contention that in absence of ARE-1 rebate may be allowed on the basis of other documentary evidences, is not tenable. 8.6 The applicant has also contended that the D.G.F.T. has issued DEPB licence against the same Shipping Bill and the said evidence should be enough to sanction rebate claim in absence of original/duplicate copies of ARE-1. In this regard observes that, DEPB scheme is governed by different statutory provisions which require different sets of compliance procedures, conditions and documentary requirements. Documentary evidences required to avail DEPB benefit cannot be squarely made applicable to avail benefit of rebate benefit. Moreover the provisions of C.B.E. & C.'s Excise Manual of Supplementary Instructions do not permit to accept the DEPB scrip in place of ARE-1 original/duplicate as essential documents to be filed along with rebate claim. Hence this contention of applicant is not acceptable. 8.7 The applicant has relied upon following ....