{"id":6047,"date":"2025-09-23T18:16:59","date_gmt":"2025-09-23T12:46:59","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=6047"},"modified":"2025-09-23T18:16:59","modified_gmt":"2025-09-23T12:46:59","slug":"hc-rules-no-rebate-of-duty-allowed-without-are-1-for-exports","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/hc-rules-no-rebate-of-duty-allowed-without-are-1-for-exports","title":{"rendered":"HC Rules No Rebate of Duty Allowed Without ARE-1 for Exports"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000405786\/no-rebate-of-duty-can-be-allowed-if-are-1-wasnt-prepared-at-all-for-export-of-goods-hc\"><span class=\"TextRun SCXW17464502 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW17464502 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">Ranbaxy Laboratories Ltd. vs. Union of India (2025) 34 Centax 5 (M.P.)<\/span><\/span><span class=\"EOP SCXW17464502 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Vivek Rusia<\/strong> &amp;<strong> Binod Kumar Dwivedi<\/strong>, JJ.<\/li>\n<li><strong>Shri Agrim Arora<\/strong>, Adv., for the Petitioner<\/li>\n<li><strong>Shri Prasanna Prasad<\/strong>, Adv., for the Respondent<\/li>\n<\/ul>\n<h2><em style=\"font-size: 28px;\">Facts of the Case<\/em><\/h2>\n<p><span class=\"TextRun SCXW48367006 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW48367006 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The petitioner, an assessee engaged in the manufacture and export of P &amp; P Medicaments samples, initially transferred goods from its Dewas factory to its New Delhi factory on a stock transfer basis and subsequently cleared the goods for export to foreign agencies. The assessee filed a rebate claim under Rule 18 of the Central Excise Rules, 2002, submitting proof of export including shipping bills, bills of exchange, and export invoices. The adjudicating authority rejected the rebate claim solely on the ground that the goods were not exported directly from the Dewas factory and no ARE-1 forms were filed. The Commissioner (Appeals) allowed the appeal, observing that the goods were exported after duty payment and substantial conditions for rebate were satisfied. However, the revisional authority restored the original order, noting that Rule 18 and Chapter 8 of the CBEC Manual required verification that the exported goods were the same duty-paid goods cleared from the factory, which could not be established in the absence of ARE-1 forms prepared by the Central Excise Officer at the place of manufacture. The matter was accordingly placed before the High Court.<\/span><\/span><span class=\"EOP SCXW48367006 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><em>High Court Held\u00a0<\/em><\/h2>\n<p><span class=\"TextRun SCXW175052712 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW175052712 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The High Court held that the original ARE-1 copy was a fundamental document for export under rebate claims, serving to verify both the identity and quantity of duty-paid goods. It was observed that without following the procedure prescribed in Chapter 8 of the CBEC Manual, it was impossible to ascertain whether the exported goods corresponded to those cleared from the Dewas factory. The court concluded that the failure to prepare ARE-1 and the absence of direct export from the manufacturing unit rendered the rebate claim untenable. Consequently, the writ petition was dismissed in favor of the Department.<\/span><\/span><span class=\"EOP SCXW175052712 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><em>List Of Cases Reviewed\u00a0<\/em><\/h2>\n<div class=\"text\">\n<ul>\n<li>Ranbaxy Laboratories Ltd. \u2014 Order dated 29-12-2005 by Government of India \u2014\u00a0<b>Affirmed<\/b>\u00a0[Paras 1, 6, 26]<\/li>\n<\/ul>\n<\/div>\n<h2><em>List Of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2013%20(293)%20E.L.T.%20641%20(Bom.)&amp;itemType=AP\">UM Cables Ltd. v. Union of India<\/a> \u2014 2013 (293) E.L.T. 641 (Bom.) \u2014 Distinguished [Paras 9, 21]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2017%20(345)%20E.L.T.%20496%20(Guj.)&amp;itemType=AP\">Raj Petro Specialities v. Union of India<\/a> \u2014 2017 (345) E.L.T. 496 (Guj.) \u2014 Distinguished [Paras 9, 21]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2014%20(305)%20E.L.T.%20196%20(Bom.)&amp;itemType=AP\">Aarti Industries Ltd. v. Union of India<\/a> \u2014 2014 (305) E.L.T. 196 (Bom.) \u2014 Referred [Para 9]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2015%20(330)%20E.L.T.%2040%20(Bom.)&amp;itemType=AP\">Kaizen Plastomould Pvt. Ltd. v. Union of India<\/a> \u2014 2015 (330) E.L.T. 40 (Bom.) \u2014 Referred [Para 9]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2018%20(361)%20E.L.T.%20577%20(S.C.)&amp;itemType=AP\">Commissioner v. Dilip Kumar and Company<\/a> \u2014 2018 (361) E.L.T. 577 (S.C.) \u2014 Followed [Paras 12, 24]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1991%20(55)%20E.L.T.%20454%20(S.C.)&amp;itemType=AP\">Indian Aluminium Company Ltd. v. Thane Municipal Corporation<\/a> \u2014 1991 (55) E.L.T. 454 (S.C.) \u2014 Referred [Para 12]<\/li>\n<li>Kedarnath Jute Manufacturing Co. Ltd. v. Commissioner of Tax Officer \u2014 AIR 1966 SC 12 \u2014 Referred [Para 12]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2011%20(270)%20E.L.T.%20465%20(S.C.)&amp;itemType=AP\">Saraswati Sugar Mills v. Commissioner<\/a> \u2014 2011 (270) E.L.T. 465 (S.C.) \u2014 Referred [Para 12]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2020%20(372)%20E.L.T.%20638%20(M.P.)&amp;itemType=AP\">MPD Industries Limited v. Union of India<\/a> \u2014 2020 (372) E.L.T. 638 (M.P.) \u2014 Referred [Paras 12, 24]<\/li>\n<li>Shalini Shyam Shetty v. Rajendra Shankar Patil \u2014 (2010) 8 SCC 329 \u2014 Followed [Para 25]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Ranbaxy Laboratories Ltd. vs. Union of India (2025) 34 Centax&hellip;<\/p>\n","protected":false},"author":16,"featured_media":6067,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-6047","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>HC Rules No Rebate of Duty Allowed Without ARE-1 for Exports<\/title>\n<meta name=\"description\" content=\"High Court held that rebate of duty cannot be granted if ARE-1 form was not prepared at all for export of goods, 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