2013 (12) TMI 1739

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..... For the Petitioner : Shri Ramesh Nair, Learned Counsel. For the Respondent : Shri P. Prasad, Learned Counsel. ORDER Heard counsel for the parties. The issue raised in the present matter is whether it is mandatory to submit ARE-2 and as condition precedent to avail duty rebate, this question is no more res integra. The two Division Benches of this Court have restated the legal posi....