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2015 (8) TMI 1325 - CGOVT - Central ExciseWhether the rebate of duty and duty draw back can be claimed simultaneously? - N/N.68/2011-Cus. (N.T.), dated 20-9-2011 - Held that: - decision in the case of AMRIT PAPER Versus COMMISSIONER OF CENTRAL EXCISE, LUDHIANA [2006 (7) TMI 7 - SUPREME COURT OF INDIA] relied upon where it was held that primacy to a Notification cannot be given over Rules as such interpretation will render statutory provisions in Rules nugatory. Government holds that the instant rebate claims of duty paid on exported goods are not admissible under Rule 18 of Central Excise Rule, 2002 read with Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 when exporter has availed higher rate of duty drawback of Customs and Central Excise in respect of exported goods - rebate of duty and duty draw back cannot be claimed simultaneously - application rejected - decided against applicant.
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