2013 (9) TMI 929

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..... lation between the duty paid documents and the goods exported by the petitioner - Correctness of the above certificate was not disputed by the Revenue - no fault can be found with the decision of the Joint Secretary to the Government of India in allowing the rebate claim of the respondents – there was no merit in the appeal. - Writ Petition No. 4008 of 2012 - - - Dated:- 2-7-2012 - J.P. Devadha .....

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..... stoms (Export) dated 22nd September, 2008 wherein it is recorded that the goods exported by the petitioner under Shipping Bill No. 6184632 dated 2-4-2008 is relatable to the goods manufactured and cleared vide invoice dated 31st March, 2008 and ARE-1 No. 161 dated 31-3-2008. Thus, the certificate issued by the Additional Commissioner (Export) establishes the co-relation between the duty paid docum .....

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