We have send goods to SEZ unit with Bill of export under claim of rebate.At time of put the file of rebate excise officer asked for Bill of exports.WE have asked for customs endorse bill of exports but party says that no one has taken export entitlement availed. So need not to submit bill exports and ARE1 copy of duly certified of Inspector of customs is sufficent.Request you to all experts to give guideline in this matter.