2007 (4) TMI 279 - CGOVT - Central Excise

Summary

Issues involved: Rebate claim rejection based on discrepancies in container number, seal number, quantity, and weight between Bill of Lading and ARE-1.

Summary:
The Revision Application was filed against the rejection of a rebate claim by M/s. Audler Fasteners for duty paid on goods cleared for export. The claim was rejected due to discrepancies in container number, seal number, quantity, and weight between the Bill of Lading and ARE-1. The appeal against this rejection was also dismissed by the Commissioner (Appeals) citing significant differences in the documentation related to the exported goods. In response, the applicant argued that the discrepancies were typographical errors and provided certification from the Shipping Agency to support this claim. The Commissioner (Appeals) upheld the rejection based on new grounds of discrepancies in the number of pellets, gross weight, and net weight between the ARE-1 and shipping bill. The applicant contended that minor discrepancies should not lead to rebate rejection, citing various legal decisions supporting their position.

Upon review, the Government found that the applicants had indeed exported the duty-paid goods as per the documentation and certifications provided. The Government noted the genuine endorsements on the ARE-1 and the certificate from the Shipping Agency confirming the typographical errors. Consequently, the Government concluded that the rejection of the rebate claim was not justified and set aside the Order-in-Appeal, remanding the case for rebate sanctioning in accordance with the law. The Revision Application was allowed, and the original decision was overturned.

This judgment highlights the importance of accurate documentation in rebate claims and the need for thorough review before rejecting such claims based on minor discrepancies.