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1. Rebate claim – Non-submission of original and duplicate copy of ARE-1 under Rule 18 of the Central Excise Rules, 2002 r.w Notification No. 19/2004 - rebate denied - CGOVT

2. Rejection of rebate claim - original and duplicate copy of ARE1 for the goods exported not submitted - original and duplicate copy of ARE1 lost in transit - matter...

3. Denial of rebate claim - Bar of limitation - once the initial rebate claims filed within 1 year of date of export, although without original/duplicate copies of AREs-1...

4. Denial of rebate claims - Original documents not filed - the instant rebate claims are admissible to the applicants as the use of duty inputs in the manufacture of goods...

5. Rebate claim – refund claim was time barred - rebate claim was rightly rejected as time barred but the re-credit of duty paid in Cenvat account is not admissible - CGOVT

6. Rebate claims under Rule 18 - Export - original and duplicate copies of the ARE-1 forms were lost by their CHA and the Petitioner had lodged an FIR - all other...

7. Proof of Export - In the instant case the applicants have not furnished the original and duplicate copy of ARE-1 and shipping Bill - Their contention that the said...

8. Rebate claim - effective rate of Central Excise duty was reduced from 10% to 8% - rebate is admissible of duty paid at effective rate of duty on 24-2-2009 i.e. @ 8% - CGOVT

9. Rebate / refund claim on export of goods - non-realization of foreign exchange - exporter has not submitted (BRCs) in respect of export clearances, even after lapse of...

10. Denial of rebate claim - Simply ticking a wrong declaration in ARE-1 form cannot be a basis for rejecting the substantial benefit of rebate claim. Under such...

11. Rebate Claim under Rule 18 of CE Rules, 2002 - the rebate claim was rightly held admissible - applicant cannot be allowed to continue repeating the said lapse and keep...

12. Rebate / refund claim - applicant exported the goods procured from the manufacturer and filed rebate claim - original authority has rightly rejected the rebate claims...

13. Denial of rebate claim - rebate claims rejected on the ground that respondent is not the proper claimant to file rebate claims - the original authority has not issued...

14. Rebate claims - export of goods - defect in the original application - Bar of limitation - neither Rule 18 nor notification of GOI prescribe any procedure for claiming...

15. Denial of rebate claim - Even if copy of excise invoices are not submitted, the export of duty paid goods may be ascertained on the basis of other collateral documents -...