2025-VIL-908-MP-CE
  1. Home
  2. 2025-VIL-908-MP-CE

CENTRAL EXCISE High Court Cases

Central Excise - Rebate of duty, Export of goods, Requirements of ARE-1 Form, Correlation between cleared goods and exported goods – Rejection of rebate claims for the duty paid on the exported goods on the ground of non-filing of ARE-1 Form and goods were not exported the goods directly from the factory - Whether the procedural requirement of filing the ARE-1 form is mandatory for the petitioner to claim rebate of duty paid on the exported goods, or whether the correlation between the duty-paid clearances and the eventual export can be established through other documentary evidence – HELD - The procedural requirement of filing the ARE-1 form is mandatory for the petitioner to claim rebate of duty under Rule 18 of the Central Excise Rules, 2002. The ARE-1 Form is the basic document that establishes the correlation between the goods cleared from the factory and the goods exported, as it is endorsed by the Central Excise Officer at the time of removal of the goods from the factory - the petitioner had admittedly not filed the ARE-1 form, and had instead tried to establish the correlation through secondary evidence such as invoices and shipping bills. However, this is not legally permissible, as the statutory framework and the CBEC Manual clearly require the ARE-1 form to be filed for the purpose of verifying the identity and quantity of the exported goods - The procedural requirements under the Central Excise Act and Rules cannot be disregarded on the ground that the petitioner has established the factual correlation through other documentary evidence - The statute must be construed according to the intention of the legislature, and the words in the statute, when clear and unambiguous, must be given effect to. The revisional order, which had set aside the order of the Commissioner (Appeals) and restored the original orders rejecting the rebate claims of the petitioner, is upheld – The writ petition is dismissed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Weekly Summary

VIL Video

GST2.0 - Expected GST Diwali Bonaza
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?