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TMI Blog2019 (12) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... ate claim ought to have been tallied before the rebate is given and since the description of goods mentioned in ARE-1 and excise invoices do not tally with the description of the shipping bills and the commercial invoices as well as with the purchase orders placed by the foreign buyers, it is found that no error has been committed by the lower authorities in passing the Order-in-Original, and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Exemption allowed, subject to all just exceptions. 2. The application is disposed of. W.P.(C) 6899/2018 1. This writ petition has been preferred challenging the order passed by the Revisional Authority dated 3rd January, 2018 (Annexure P-1 to the memo of this writ petition), who upheld the denial of rebate on the ground that the description of goods in A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mercial description , while the manufacturer provided the engineering description . The petitioner put forth no automatic source to show that the goods were same, though the petitioner placed reliance on the Chartered Engineers Certificate as well as the declaration by the manufacturer, this was insufficient to allow the rebate claim, and the certificate was issued only after such a difference in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ARE-1 and excise invoices do not tally with the description of the shipping bills and the commercial invoices as well as with the purchase orders placed by the foreign buyers, it is found that no error has been committed by the lower authorities in passing the Order-in-Original, and the order in Appeal and in further rejecting the revision petition, vide the impugned order, dated 3rd January, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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