2014 (12) TMI 818

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....M/s. United Phosphorus Ltd., Warli, Mumbai, a manufacturer exporter with respect-to order-in-appeal No.US/64/RGD/2011 dated 24.01.2012 passed by the Commissioner of Central Excise (Appeals - II) Mumbai with respect to order in original passed by Deputy/Assistant Commissioner (Rebate), Central Excise, Raigad 2. In this case, the applicant filed rebate claim of duty paid on exported goods' un....

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....th the orders of the hon'ble Joint Secretary in the case of Garg Tax-O-Fab Private Limited-2011 (271) ELT 449 (GOI.) 3.2 It is submitted that once the applicant produced the p a copy of the ARE-1,the authorities below ought not to have rejected the same as inadmissible but ought to have verified with the Range Records and ascertained the correctness thereof. It is submitted that without ver....

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....ion of original/duplicate copies of AREs-1.  Commissioner (Appeals) decided the case in favour of department. Now, the applicant has filed this revision application on grounds mentioned in para (3) above. 7. Government observes that rebate claim was rejected for the reasons of non-submission of original/duplicate copies of ARE-1. In this regard, Hon'ble High Court of Bombay in its judg....

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....s. 7.1 On perusal of documents submitted by the applicant,Government finds that there is cross reference of impugned ARE-1 No.59/07-08 dated 8th May 2007 in impugned shipping bill No.5235228 dated 8.5.2007 and vice-versa. Further, the quantity/weight, description of AREs-1 tallies with quantity/weight and description mentioned in the export invoice/shipping bill. There is endorsement on ARE-1 o....