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Are-1 duplicate copy (buff copy) misplaced

Ram kr. (Buisness) (883 Points)

24 June 2014

Dear Experts, We have removed export of excisable goods under claim for rebate of duty. We have received original copy of are-1 from Custom authortiy but they denied to give duplicate copy of are-1 and said that we will send directly to excise department. Now the excise department has denied to received any type of are-1. The Department has denied the claim for that are-1. Now, please advice what can i do for receiving the claim. Thanks

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3 Replies

R.P.Singh (Advocate & Consultant) (1173 Points)
Replied 28 June 2014

Dear Sir,

Department cannot deny the rebate of duty on the basis of this feign ground. The law is very well settled in this regard.

In the matter of HEBENKRAFT 2001 (136) E.L.T. 979 (G.O.I.), it was held that even if original ARE-1 form in not produced, rebate is admissible on basis of other documentary evidence. Similar view has been taken in the matter of GSL (INDIA) LTD. 2012 (276) E.L.T. 116 (G.O.I.

Infact there is the provision of Central Excise Law that any loss of document, the divisional officer may get the matter verified from the custom authorities that the goods have actually been exported.

In your case you have one copy of ARE-1 and other supporting documents which are sufficient for rebate of Central Excise duty.

Subrata Chakraborty (Manager (Commercial)) (55 Points)
Replied 28 June 2014

Yes Advocate Singh is right. If all the documents except the original copy of ARE 1 are available, materials have been exported and payment has been received in Freely convertible foreign currency, then the Department can not delny claim of Rebate. They can get the matter verified by the custom officer. If the Divisional Officer rejects your claim then appeal to Commissioner (Appeal).