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2013 (7) TMI 104 - CGOVT - Central ExciseRebate of duty paid on the finished goods exported under Rule 18 of the Central Excise Rules, 2002 - Simultaneous claim of duty drawback and rebate - Held that:- Hon’ble High Court of Bombay at Nagpur Bench, in the case of CCE, Nagpur v. Indorama Textiles Ltd. – [2006 (5) TMI 8 - HIGH COURT OF JUDICATURE (BOMBAY)] wherein it was held that Rebate provided in Rule 18 of Central Excise Rules, 2002 is only on duty paid on one of the stages i.e. either on excisable goods or on materials used in manufacture or processing of such goods. Hence, assessee is not entitled to claim rebate of duty paid at both stages simultaneously i.e. duty paid at input stage as well as finished goods stage. The drawback is nothing but rebate of duty chargeable on materials used in manufacturing of exported goods and therefore allowing rebate of duty paid on exported goods will amount to allowing both types of rebates of duty at inputs stage as well as finished goods stage which will be contrary to the abovesaid judgment - already availed Central Excise portion duty drawback, the rebate of duty paid on finished exported goods can not be held admissible - since Applicant already availed input stage rebate of duty (excise portion) in the form of duty drawback - extending another benefit of rebate of duty paid on exported goods will definitely amount to double benefit. - Decided against the Assessee.
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