2013 (12) TMI 758

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....C nor the documents filed by the appellant looked into by the authority to dispose the claim within the time frame prescribed. A. Appeal No. 3174/2005 B. Appeal No. 3175/2005 C. Appeal No. 3176/2005 Date Events 19/11/2003   Rebate claim filed - Rs. 6,61,937 [Appeal No. 3174/2005]   Rebate claim filed -Rs. 45,00,087/- [Appeal No. 3175/2005]   Rebate claim filed -Rs. 6,13,994/- [Appeal No. 3176/2005] NO OBJECTION RAISED FROM THE OFFICE OF ASSISTANT COMMISSIONER 27/01/2004   Some clarifications sought by Additional Commissioner (Audit) during pre-audit and communicated to Deputy Commissioner (After 70 days) 17/02/2004   Above list requiring clarifications communi....

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....nbsp; 2. CBE&C has issued following guideline on the rebate claim.    8. Sanction of claim for rebate by Central Excise 8.1 The rebate claim can be sanctioned by any of the following officers of Central Excise :- Deputy/Assistant Commissioner of Central Excise having jurisdiction over the factory of production of export goods or the warehouse; or Maritime Commissioner. 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....