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2016 (3) TMI 550 - HC - Central ExciseClaim of refund / rebate simultaneously while claiming benefit of duty drawback - export of yarn - Duty was paid utilizing the credit of duty paid on the capital goods - Entitlement to claim rebates under Notification No. 19/2014-CE (NT), dated 06.09.2004 - Held that:- the benefits claimed by the petitioners are covered under two different statutes, one under Customs, Central Excise Duties and Service Tax Drawback Rules 1995 under Section 75 of the Customs Act, 1962 and the other under Rule 18 of the Central Excise Rules, 2002. As per the proviso to Rule 3 of the Central Excise Duties and Service Tax Drawback Rules 1995, the petitioner is not entitled to claim both the rebates. - Decided against the appellant
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