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2013 (9) TMI 769 - CGOVT - Central ExciseRebate Claim under Rule 18 of the CE Rules - Assessee were engaged in the manufacturing and export of PR woven sack/bag – Held that:- The applicant have availed customs portion of All Industry Rate of Drawback when Cenvat facility had been availed, as evident from copies of Shipping Bills - Copies of Shipping Bills show that the applicant had claimed drawback @ 2.6% with value cap of Rs. 1.8/unit under the heading ‘Drawback under Cenvat facility had been availed’ - the applicant had recovered all the input stage taxes in the form of Cenvat credit for excise portion and Drawback of customs portion - But the applicant was claiming rebate of duty paid on final finished product. The statutory provision makes it quite clear that benefit of Drawback and input stage rebate, both were not available simultaneously - the applicant claiming rebate of duty paid on finished goods and not on inputs and hence, their claim was not hit by limitation provided in Chapter 8 Part V of C.B.E. & C. Manual of Supplementary Instruction - As such, these rebate claims cannot be denied on this ground also – Order set aside – Decided in favour of Assessee.
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