Rebate on export inputs barred where prescribed procedure was not followed and DEPB benefit had already been claimed.

Rebate on excisable materials used in export manufacture was held to require strict compliance with the prescribed procedure under Notification No. 41/2001-C.E. (N.T.) issued under Rule 18 of the Central Excise (No. 2) Rules, 2001. The claim failed because the petitioners did not follow that procedure and had already availed DEPB benefit for the same exports. The governing rule against double relief prevented reimbursement of the same duty incidence twice, so simultaneous DEPB credit and rebate was not permissible.

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Issues: Whether the petitioners were entitled to rebate on the exported goods or excisable materials when they had also availed DEPB benefit, and whether non-compliance with the prescribed rebate procedure defeated the claim.

Analysis: The claim was found to relate to rebate on excisable materials used in the manufacture of export goods, not a rebate on the export goods themselves. The authorities held that such rebate had to be pursued under the prescribed procedure under Notification No. 41/2001-C.E. (N.T.) issued under Rule 18 of the Central Excise (No. 2) Rules, 2001, and that the petitioners had failed to comply with that procedure. It was also found that the petitioners had already taken DEPB benefit for the same exports, and the governing instructions barred simultaneous relief by DEPB and rebate under Rule 12(1)(b) of the Central Excise Rules, 1944, because duty incidence cannot be reimbursed twice.

Conclusion: The rebate claim was not admissible, both for want of compliance with the prescribed procedure and because DEPB benefit had already been availed for the same goods.

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