Petitioner wins rebate claim under Rule 18 despite filing wrong form format within limitation period

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....HC allowed petitioner's rebate claim under Rule 18 of Central Excise Rules, 2002, despite procedural error in filing Form Annexure-19 with ARE-1 documents on 16.06.2014. Petitioner mistakenly submitted rebate documents through wrong format but within limitation period. Respondents denied claim solely on procedural grounds while acknowledging petitioner's entitlement to rebate for duty-free exports. Court held that mere procedural oversight cannot defeat substantive claim when all requisite documents were submitted timely. Following precedent in Apar Industries case, HC ruled defective applications should be treated as continuous rebate attempts relating back to original filing date. Respondents directed to process rebate claim within twelve weeks. Petition allowed.....