2005 (8) TMI 256 - AT - Central Excise

Summary

Issues involved: Refund claim rejection due to non-submission of ARE-1 form for exported goods.

Summary:
The appellant appealed against the rejection of a refund of Rs. 45,398/- by the Commissioner (Appeals) for not submitting the ARE-1 form for goods exported. The appellant argued that they followed the procedure prescribed by Notification No. 11/2002-C.E. by submitting other necessary documents like shipping bill, bill of lading, and bank realization certificate. The Revenue contended that without the ARE-1 form, the refund was rightly rejected. The Tribunal noted that the appellant's submission of supporting documents should be considered to verify the export of goods. The matter was remanded for a fresh decision after providing the appellant with a hearing opportunity.

In this case, the Tribunal emphasized that the appellant's submission of documents such as bill of lading, shipping bill, and bank realization certificate should be taken into account to determine whether the goods were indeed exported. The Tribunal held that the refund claim should not be denied solely based on the non-submission of the ARE-1 form if other necessary documents proving export are provided. The matter was remanded for further consideration by the adjudicating authority.

The Tribunal set aside the order rejecting the refund and remanded the case for reconsideration. It was noted that the lower authorities did not consider the appellant's arguments and supporting documents adequately. The Tribunal directed the adjudicating authority to review the case, considering all relevant documents provided by the appellant, and to provide a fair hearing opportunity before making a decision on the refund claim.