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2017 (7) TMI 513 - HC - CustomsRebate - Whether the petitioner is entitled to rebate of duty under Rule 18 of the Central Excise Rules, 2002 (“CER"), having availed of the benefit of Notification No.93/2004-Cus dated 10th September, 2004 issued u/s 25 (1) of the CA, 1962? Held that: - It is the admitted position that the petitioner has availed the benefits under the Advance Authorizations by importing input material and exporting the manufactured goods. The petitioner has, thus, availed of the benefit of non-payment of customs duty on the whole of the imports which it made during the relevant period. The discharge of the Advance Authorizations given in favour of the petitioner was as per N/N.93 of 2004 - In the present case, there is a categorical reference to Rule 18 in Notification No.93. It is a conscious and deliberate inclusion, inasmuch as, the policies envisaged in Rule 18 of the CER and Notification No. 93 is grant of rebate on payment of excise and exemption from payment of customs duty respectively. A party cannot be allowed to avail of both the exemptions when clearly, the intention seems to be to permit only one exemption. Once an export transaction has been used for seeking discharge of Advance Authorizations issued under the CA, the same export transaction cannot be used for seeking rebate of duty under CER, as the rebate, in this case, is subject to the conditions and limitations, as specified in Notification No.93, which clearly requires that ‘the facility under Rule 18 or Sub-rule (2) of 19 of CER, 2002’ ought not to have been availed. The Petitioner’s right to seek rebate is clearly limited by this condition and hence it is not entitled to rebate under Rule 18 CER - petition dismissed - decided against petitioner.
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