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2014 (5) TMI 1092 - CGOVT - CustomsRejection of drawback claimed under Section 74 of the Customs Act, 1962 read with provision of Re-export of Imported Goods Rules, 1995 - Import of tyres and fitted them in trucks which were finally exported - Original Authority held that the goods exported were not same as imported goods and not exported as such and therefore, not eligible for drawback claim - Held that:- applicant has already availed rebate of duty paid on exported goods. At the same time they have also availed Cenvat credit. Applicant is stated to him availed drawback of Customs Portion also. Since the drawback claim is not admissible to them when rebate is already claimed, they have attempted to make out a case for drawback claim under Section 74 of Customs Act. So, the goods exported are Tipper Trailer and the imported inputs are used on this manufacture of Tipper Trailer. As such it is not a case of re-export of imported goods. The lower authorities have rightly rejected the claim of applicant. Revision application rejected
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