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2015 (1) TMI 806 - CGOVT - Central ExciseDenial of rebate claim - applicant failed to give declaration regarding non-availment of cenvat credit, availed drawback benefit and as such, availed double benefit of drawback as well as cenvat credit - Held that:- appellate authority has'' rued that applicant has availed custom portion of drawback @12%, while they were eligible for drawback @4%. The applicants has contended that the observation of appellate authority is factually incorrect in as much as they claim drawback @4% of value or ₹ 12/- per kg. as value cap, whichever is lower and not @12% of value as observed by the appellate authority. Commissioner (Appeals) has on the one hand accepted that applicant has availed drawback of customs portion and rebate claim was admissible but on the other 'upheld rejection of rebate claim as applicant had availed DBK of custom portion @12% which is factually incorrect as claimed by applicant. - Matter remanded back - Decided in favour of assessee.
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