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TMI Blog2016 (3) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... s after due verification. Regarding procurement of duty paid raw material, the appellants contended that said raw material are procured from the registered factory directly and duty paid documents for inputs have also been submitted along with refund claims. We find that in appellants case the ARE 2 for export has to be filed within 24 hours of clearance and as such, there is no scope for prior verification of the goods by the officers. The cleared goods have been exported and all the relevant customs clearance documents have been filed. These are not in dispute. The appellants also filed further evidence of bank realization documents certifying regular receipt of sale proceeds of exported goods. Thus we find that the substantial benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dispute. They contended that they have complied with all the basic conditions of notification, like filing declaration specifying the norms for input output ratio, procurement of raw material, removal of goods for export, actual export and presentation of claim for rebate. It was submitted that except for filing ARE 2 and fixation of input output ratio at the point of clearance of goods, there is no procedural infirmity in their exports. They were clearing goods for export under self-removal procedure and the ARE 2 has to be filed within 24 hours of the removal of goods from the factory. This will show that this is only an intimation and not an obligation for verification of export goods before clearance. The goods exported by them have be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d stated that the appellants are not eligible for refund due to their failure to follow the stipulated procedure. 3. Heard both the sides and examined the appeal records. 4. It was admitted fact of the case that the appellants did export the impugned goods manufactured using duty paid inputs. Their claim for refund is rejected only on failure to follow certain procedure laid down. While examining the same it has to be considered whether or not this non-adherence to the procedure will be fatal to the claim of the appellant for refund. The learned Commissioner (Appeals) stated that by not following the procedure the appellants have evaded various checks to be conducted by the department for verification of duty paying documents, movemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty paid raw material, the appellants contended that said raw material are procured from the registered factory directly and duty paid documents for inputs have also been submitted along with refund claims. We find that in appellants case the ARE 2 for export has to be filed within 24 hours of clearance and as such, there is no scope for prior verification of the goods by the officers. The cleared goods have been exported and all the relevant customs clearance documents have been filed. These are not in dispute. The appellants also filed further evidence of bank realization documents certifying regular receipt of sale proceeds of exported goods. 5. Considering the above factual position, we find that the substantial benefit of refund c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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