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2017 (9) TMI 1789 - CGOVT - CustomsRebate of duty - input sage - Duty Drawback - rejection of rebate claims of the appellant on the ground that the double benefit i.e. rebate of input stage and drawback of duty is not admissible - Held that:- Since the applicant has claimed drawback @ 5% which is common in both the A & B column of drawback schedule it is implicit that the applicant has claimed only Customs component of drawback on exported goods and not in respect of Central Excise and service tax. Apparently because of this fact alone Customs Authorities granted drawback @ 5% in respect of exported goods without verifying availment of Cenvat credit by the applicant in respect of inputs. As the applicant has not availed drawback of duty of Central Excise paid on inputs, the rebate of duty in respect of the duty paid on inputs used in the exported goods cannot be denied to the applicant - Even otherwise there is no provision in Rule 18 and in Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 which prohibits grant of rebate of duty in the event of availment of duty drawback. Revision application allowed.
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