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2013 (7) TMI 838 - CGOVT - CustomsDuty drawback - department contended that allowing rebate of duty when drawback of Customs portion was availed will amount to double benefit was not valid –Held that:- Commissioner (Appeals) had given his detailed findings in the case - Department in their revision applications had not countered even a single argument and simply stated that double benefit of drawback and rebate of duty cannot be allowed - Notification No. 84/2010 provides that customs component of AIR drawback shall be available even if the rebate of Central Excise duty paid on raw material used in the manufacture of export goods has been taken in terms of Rule 18 of Central Excise Rules - if such raw materials were procured without payment of Central Excise duty under Rule 19(2) of the Central Excise Rules - the content of the circular envisage that the Customs component of AIR drawback shall be available even if the rebate of Central Excise duty paid on raw materials used in manufacture of exported goods had been taken in terms of Rule 18 of Central Excise Rules - The position is made amply clear in the Notification No. 84/2010 – decided against revenue.
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