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2018 (4) TMI 1654 - CGOVT - Central ExciseRebate of duty - rejection on the ground that the applicant had availed drawback of duty as well as rebate of duty in respect of inputs used in the exported goods and, therefore, the drawback of duty will not be admissible to the applicant by virtue of para 7(e) of N/N. 68/2007-Cus. (N.T.), dated 16-7-2007 - Held that:- The Government fully agrees with the applicant that while availment of rebate of duty on inputs used in the manufacturing of exported goods is a disqualification for availment of the drawback of duty under Drawback Rules, availment of drawback per se is not a disqualification for availment of rebate of duty under Rule 18 of Central Excise Rules or Notification No. 21/2004-C.E. Moreover, the applicant has claimed to have paid the drawback of duty amount along with interest to the Custom House, Kolkata and thereby it cannot be stated that double benefit will be available to the applicant in the event of grant of rebate of duty in respect of the inputs. The Government is convinced that the Commissioner (Appeals) has committed an error by rejecting the appeal of the applicant in accordance with para 7(e) of N/N. 68/2007 - revision application allowed.
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