2013 (6) TMI 85

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..... xports have been effected without the ARE-2, the rebate claim of the exporter could be considered. Orders quashed and set aside and the matter is restored to the file of the adjudicating authority for fresh consideration in accordance with law. - the adjudicating authority shall consider the applicability of ratio laid down therein to the facts of the present case. - Write Petition No. 1964 of .....

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..... ting authority on the ground that ARE-1 has not been prepared and produced by the petitioner. Appeal filed against the Order-in-Original was dismissed by the Commissioner (Appeals) on 10th February 2010. Revision Application filed by the petitioner was dismissed by the Joint Secretary to the Government of India on 18th November 2011. Challenging the aforesaid order, present petition is filed. 4. .....

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