Proof of export - ARE-1 application is the basic essential ...
Case Laws Central Excise
October 22, 2016
Proof of export - ARE-1 application is the basic essential document for export. Filing of ARE-1 having been specifically contemplated under notification issued under Rule 18 ibid, same was mandatory and not directory - As such, H-Form is not a valid document as proof of export - CGOVT
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