Refund Approved for Exported Goods Despite Late ARE 2 Form Submission; Necessary Customs Documents Were Provided.

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....Rejection of refund claim - export of goods - in appellants case the ARE 2 for export has to be filed within 24 hours of clearance and as such, there is no scope for prior verification of the goods by the officers. The cleared goods have been exported and all the relevant customs clearance documents have been filed. - Refund allowed - AT....