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2016 (3) TMI 578 - MADRAS HIGH COURT

2016 (3) TMI 578 - MADRAS HIGH COURT - 2016 (334) E.L.T. 642 (Mad.) - Writ petition - Claim of refund / rebate simultaneously while claiming benefit of duty drawback - Export of Textile products - Entitlement to claim rebate under Notification No. 19/2014-CE (NT), dated 06.09.2004 - Held that:- as per decision in the case of M/s Raghav Industries Ltd. Versus Union of India and Others [2016 (3) TMI 550 - MADRAS HIGH COURT], it is clear that the benefits claimed by the petitioner are covered under .....

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ates. - Decided against the petitioner - W. P. No. 37161 of 2015 - Dated:- 3-3-2016 - M. Duraiswamy, J. For the Petitioner : Mr. S. Durairaj For the Respondents : Mr. V. Sundareswaran, Standing Counsel ORDER The petitioner has filed the above Writ Petition to issue a writ of certiorarified mandamus to call for the records in impugned order dated 27.07.2015 on the file of the 2nd respondent and to quash the same and consequently, to direct the 6th respondent to sanction the rebate in cash. 2. It .....

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s eligible under Rule 5 of the Cenvat Credit Rules, 2004. The petitioner was also granted higher rate of drawback dated 22.09.2011 since they had not availed the cenvat credit of input and input services used in manufacture of export goods as stipulated in the said notification. Subsequently, the petitioner applied for rebate under Notification No.19/2004-CE (NT) dated 06.09.2004, an amount of ₹ 81,315/- was granted in cash and re-credit of ₹ 20,80,124/- was granted on the ground tha .....

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omprising of customs, central excise and service tax portion and hence, rebate of duty paid on the export goods would result in double benefit. Further, in the counter filed by the respondents, it has been stated that the petitioner had availed input service tax credit to the tune of ₹ 1,28,912/- E.Cess of ₹ 2,579/- and SHE Cess of ₹ 1,289/- on the input services used for the impugned exported goods and subsequently paid back the same. Further, the respondents have stated that .....

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drawback availed on the customs, central excise and service tax portions. 4. The petitioner after clearing the goods on payment of duty under claim for rebate should not have claimed drawback for the central excise and service tax portion for claiming rebate. The petitioner should have paid back the drawback portion availed before claiming rebate. However, this was not done by the petitioner. 5. Mr.V.Sundareswaran, learned Standing Counsel for the respondents submitted that the issue involved in .....

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ing any taxable services as input services, on some of which only the duty or tax chargeable thereon has been paid and not on the rest, or only a part of the duty or tax chargeable has been paid; or the duty or tax paid has been rebated or refunded in whole or in part or given as credit, under any of the provisions of the Customs Act, 1962 and the rules made thereunder, or of the Central Excise Act, 1944 and the rules made thereunder or of the Finance Act, 1994 and the rules made thereunder, the .....

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