Drawback and refund on the same export transaction cannot be claimed simultaneously under the exemption notification.

Where drawback is claimed on exports, the corresponding exemption notification cannot be invoked to obtain a simultaneous refund benefit for the same transaction. The Tribunal followed its earlier view in the appellant's own case that the exemption notification was inapplicable once drawback under the Drawback Rules had been availed. On that basis, the claim for concurrent refund and drawback was held unsustainable, and the appeals were dismissed.

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Issues: Whether simultaneous benefit of refund under Notification No. 41/2007-ST dated 06.10.2007 and drawback on the same exports could be claimed.

Analysis: The Tribunal noted that in the appellant's own earlier case it had already been held that the exemption notification was not applicable where drawback under the Drawback Rules had been claimed. The governing principle applied was that the same export transaction could not be used to obtain the concurrent fiscal benefit sought by the appellant.

Conclusion: The claim for simultaneous refund and drawback was not sustainable and the appeals were dismissed.

Final Conclusion: The decision affirms that, on the facts found, drawback availed on exports precluded relief under the exemption notification, leaving the appellant without relief in these appeals.

Ratio Decidendi: Where drawback is claimed on exports, the corresponding exemption notification cannot be invoked to obtain a simultaneous refund benefit for the same transaction.

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