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2022 (6) TMI 175 - HC - Central ExciseRebate claim - duty paid on the exported finished goods - All Industry Rates of Draw back - Non availment of benefit of Cenvat credit or the benefit of rebate of duty paid on the materials used in the manufacture of export products - Rule 18 of the Central Excise Rules, 2002 r/w Notification 19/2004-CE(N.T.), dated 06.09.2004 - HELD THAT:- It is the assertive stand of the appellants that they have not availed double benefit as alleged by the respondent authorities all along - According to the appellants, the N/N. 68/2011-Cus. (N.T.) dated 22.09.2011 would clearly go to show the double benefit only, where drawback of duty paid on inputs/input services and rebate of duty paid on inputs under Rule 18 of CER, 2002 are simultaneously availed. However, the appellants have not availed any rebate of duty paid on inputs/input services and therefore, there is no doubt benefit availed by them, which fact was not taken into account either by the respondent authorities or by the learned Judge. According to the respondents, the appellants are not entitled for doubt benefit and hence, their claim was rightly rejected by the respondent authorities. There are two different facts and circumstances projected by both the appellants and the respondents before this court. It is the firm stand of the appellants that they have not claimed any excess duty draw back, which is stoutly refuted by the learned counsel for the respondents. As such, taking note of the factual dispute arisen with regard to the availment of Cenvat Credit by the appellants, this court is of the view that it would be proper to remit the matter to the authority concerned to redo the entire process - Appeal disposed off.
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