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2013 (7) TMI 273 - CGOVT - Central ExciseDrawback of customs portion only and rebate claims for Central Excise duty paid on the goods removed for export - Claimed drawback under All Industry Rate only of Customs portion and no drawback in respect of Central Excise Duty allocation under the All Industry Rate of Drawback has been claimed. - Held that:- As per CBEC Circular No. 83/2000-Cus., dated 16-10-2000, wherein it is clarified that “where only customs portion of duties is claimed as per the All Industry Rate of Drawback, Rule 57F(14) does not come in the way of admitting refund of unutilized credit of Central Excise/Countervailing Duty paid on inputs used in the products exported” - allowing rebate of duty paid on finished exported goods and drawback of customs portion will not amount to double benefit - sanctioned rebate claims to the applicant-party as per the case of Benny Impex Pvt. Ltd. [2003 (1) TMI 134 - GOVERNMENT OF INDIA]. Decided in favor of Assessee.
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