Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2016 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (3) TMI 578 - HC - Central ExciseWrit petition - Claim of refund / rebate simultaneously while claiming benefit of duty drawback - Export of Textile products - Entitlement to claim rebate under Notification No. 19/2014-CE (NT), dated 06.09.2004 - Held that:- as per decision in the case of M/s Raghav Industries Ltd. Versus Union of India and Others [2016 (3) TMI 550 - MADRAS HIGH COURT], it is clear that the benefits claimed by the petitioner are covered under three different statutes under the Customs, Central Excise Duties and Service Tax Drawback Rules. When the petitioner had availed the duty drawbacks on Customs, Central Excise and Service Tax on the exported goods, they are not entitled for rebate under the Central Excise rules by way of cash payment as it would result in double benefit. Therefore, 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 petitioner
|