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2012 (10) TMI 266 - CGOVT - Central ExciseRebate claim – alleged that goods were exported under claim of rebate under Rule 18 of Central Excise Rules, 2002 and also simultaneously under claim of duty drawback under Customs, Central Excise Duties [and Service Tax] Drawback Rules, 1995 – Held that:- As per Condition No. 12 of Notification No. 68/2007-Cus. (N.T.), dated 16-7-2007, drawback can be claimed only on the condition that no cenvat credit facility has been availed for any of the inputs used in the manufacturer of the export product and another condition is that if the goods are exported under bond or claim of rebate of duty of Central Excise it should be certified that no cenvat facility has been availed for the goods under export - applicant has violated the condition 12(ii) of Notification No. 68/07-Cus. (N.T.), dated 16-7-2007 as he has availed cenvat facility for goods under export in as much as duty on exported goods was paid from the cenvat credit account. Despite this violation, applicant has availed drawback claim for both excise and customs portion. In such a situation extending the benefit of rebate under Rule 18 of Central Excise Rules, 2002 will definitely amount to double benefit - revision application is rejected
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