we are a sme based in chennai , exporting approx 95 % of our turnover
we are buying raw matrerial locally paying excise and clearing the goods for export under ARE1
we are applying for rebate using EP and ARE copy along with Form C
By mistake during one of our submissions we submitted with form 19 9LUT) instead of form c
We recalled the submitted application and resubmitted using form c
during this process some clearances have become time barred( application more than 1 year from date of shipping bill) and dept denied rebate
We requested personal hearing and explained the facts but dept did not accept contending that either wrong filing or late filing will result in denial of rebate. The matter is now in adjudication. The amount involved is Rs7 Lacs.
Is there a relief to this situation, there do not seem to be past cases of this nature
thanks in advance
raghuvir