TaxTMI 
TaxTMI 
2014 (2) TMI 775
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....nt of India in Revision under Section 35EE of the Central Excise Act, 1944 ("the Act"). 3) The petitioner had exported goods on payment of duty aggregating to Rs. 1,34,415/. On export of their goods the petitioner filed rebate claim on 24 November 2009. However, as the rebate claim was not accompanied with original and duplicate copy of ARE1 for the goods exported, a show cause notice was issued seeking to reject the rebate claim in the absence of requisite documents. The petitioner responded to the same and pointed out that the original and duplicate copies of ARE1 of the goods exported have been lost in transit and a FIR of the loss has been lodged at Khanval Police Station. The petitioner sought to support its rebate claim by providing ....
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....ccepted on the basis of collateral documentary evidence. This conclusion was in view of the fact that under Rule 18 of the Central Excise Rules 2002 there is no provision to accept collateral documents as evidence of export in the absence of original and duplicate of ARE1. It is held that the requirement of production of ARE 1 form cannot be relaxed for the purposes of sanctioning the rebate claim under Rule 18 of the Central Excise Rules 2002 as it may lead to possible fraud of a party obtaining double benefit. In view of the above, it was held that rebate claim cannot be allowed. 7) Mr. Prakash Shah appearing on behalf of the petitioner submits that there is no dispute that the goods in respect of which rebate is being claimed were in f....
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....sible fraud and an scrupulous exporter could claim benefit of rebate claim twice over i.e. one by forwarding original documents and thereafter by forwarding collateral evidence. Moreover, it is submitted that the impugned order itself records various orders dated 17 March 2011, 13 June 2011 and 13 April 2012 of the Revenue authorities wherein on identical fact situation to that of the petitioner the rebate claim has been rejected. 9) It is not disputed before us that the goods on which duty has been paid and rebate claimed has in fact been exported. The exporter has to file along with his claim for rebate self attested export promotion copies of the shipping bill and bill of lading along with original and duplicate copies of the ARE1. In t....