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2015 (7) TMI 1191 - CGOVT - Central ExciseDebonding of unit - 100% EOU converted to DTA - rebate - The original authority held that as the applicant availed higher rate of drawback comprising Customs, Central Excise and Service tax portion, the benefit of rebate cannot be held admissible as it will amount to double benefit. Accordingly, the original authority denied to sanction the rebate in cash and in such cases instead allowed re-credit in applicant’s Cenvat account. Held that: - the applicant had paid duty on export goods from Cenvat credit account. Therefore, it cannot be claimed that Cenvat facility has not been availed for goods under export and as such Condition No. 12(ii) of N/N. 68/2007-Cus. (N.T.), dated 16-7-2007 has been violated. Since the applicant has already availed said duty drawback in violation of said Condition 12(ii), allowing rebate of duty on exported goods will definitely amount to double benefit, which is not permissible either under scheme of Drawback or Rebate of duty. CBEC has also clarified in its Circular No. 83/2000-Cus., dated 16-10-2000 (F. No. 609/116/2000-DBK) that there is no double benefit available to manufacturer when only Customs portion of All Industry Rate of Drawback is claimed. The harmonious and combined reading of statutory provisions of Drawback and rebate scheme reveal that double benefit is not permissible as a general rule. However, in this case, the applicant has availed input stage rebate of duty in the form of higher duty drawback comprising of Customs, Central Excise and Service Tax portion, another benefit of rebate of duty paid on exported goods will definitely amount to double benefit. The instant rebate claims of duty paid on exported goods are not admissible - revision application rejected - decided against applicant.
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