Saturday, 6 December 2014

Non-filing of ARE-1 is procedural compliance; rebate claim is available if export of goods is establ

Excise & Customs : If there are other proofs of export of goods (e.g., shipping bill, rotation number, sailing date, etc.), then, rebate claim must be allowed and insistence on procedural compliance of filing of original or duplicate ARE1 is uncalled for.


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