9911796707
TMI Blog2016 (2) TMI 1038X X X X Extracts X X X X X X X X Extracts X X X X ..... ertificate from the officer who is authorized to verify the details and issue such certificate. Para 13.7 of the Supplemental Instructions, 2005 provides for submission of collateral evidence in case of loss of document. In that case, the rebate in respect of these 10 copies of ARE-1 ought to be allowed - The appellant has not furnished any collateral evidence in respect of four ARE-1 and therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the period 4-12-2011 to 18-1-2012. The LUT was again validated on 31-1-2012. The appellant then filed rebate claim dated 17-5-2012 for an amount of ₹ 1,14,705/-. The original authority took the view that though duty is paid subsequent to the export clearance, the appellant is not eligible for rebate of duty as their intention was to clear the goods under LUT without payment of duty. The reba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed in the absence of duplicate copy of ARE-1. The appellants have submitted certificate issued by the concerned officer in regard to 10 copies of ARE-1s. It is submitted by the learned counsel that 17 ARE-1 was submitted. Appellant could not submit certificate from concerned officer in respect of 4 ARE-1s. The originals of all the 17 ARE-1s were submitted. The duplicate copies were misplaced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duplicate copies of ARE-1 are essential for verification as well as to avoid duplication of claims. That therefore, the Commissioner (Appeals) has rightly rejected the rebate in respect of which duplicate copies of ARE-1 was not furnished. 5. I have heard the submissions made by either side on the issue. There is no dispute that appellant cleared the goods to SEZ unit and also that appellant p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 6. From the foregoing, I hold that rebate claim in respect of 10 ARE-1s for which certificate is issued by authorized officer is allowed. 7. In the result, the impugned order is modified to the extent of allowing rebate claim of 10 numbers of ARE-1 for which certificate has been issued by authorized officer. The appeal is partly allowed in above terms with consequential reliefs, if any. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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