Home Case Index All Cases Central Excise Central Excise + CGOVT Central Excise - 2014 (12) TMI CGOVT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (12) TMI 26 - CGOVT - Central ExciseDenial of Rebate claim - Simultaneous benefits of rebate and drawback - Held that:- Respondent had claimed customs portion of drawback on the said exported goods. The drawback rate specified in drawback schedule shall not be applicable to the export of a commodity or product if such commodity or product is manufactured or exported by availing the rebate of duty paid on materials used in the manufacture or processing of such commodity or product in terms of Rule 18 of Central Excise Rules, 2002. CBEC vide Circular No. 83/2000-Cus., dated 16th October, 2000 has clarified that “where only Customs portion of duties is claimed as per the All Industry Rate of Drawback (erstwhile) 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.” This clarification also indicates that there is no restriction on granting rebate of duty paid on exported goods when the drawback of Customs portion is availed by exporter. customs portion drawback claim is availed and rebate of duty paid on exported goods is claimed. In view of position explained there is no bar is availing such rebate claim when drawback of only customs portion is availed. As such, Government is in agreement with the findings of Commissioner (Appeals) and the contention of the department is not tenable. - Decided against revenue.
|