Central excise rebate on exports remains available despite customs drawback where the duty component claimed is distinct and properly documented.

Rebate of central excise duty on exported goods was admissible where the exported consignments were supported by export documents, customs endorsement, and proof of duty payment, and no Modvat credit had been taken. Allowance of customs drawback did not bar rebate of the central excise component because the two claims related to distinct duty elements. The export in question was treated as established on the record, and the rebate claim succeeded accordingly.

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Issues: Whether rebate of central excise duty was admissible on the exported goods notwithstanding the claim of drawback and the objection that the goods exported were refrigerated vans rather than truck chassis.

Analysis: The exported consignments were found to consist of truck chassis, refrigeration units and insulated truck bodies cleared from the manufacturing premises and exported under the relevant AR-4 forms, with customs endorsements evidencing export. The rebate claims related to the central excise duty actually paid on the exported goods. The fact that customs drawback had been allowed for the customs duty component did not bar rebate of central excise duty where the same duty element was not covered by the drawback claim. The only surviving requirement was production of the prescribed documents and proof that no Modvat credit had been availed.

Conclusion: Rebate was admissible to the assessee, and the revision applications failed.

Ratio Decidendi: Drawback of the customs duty component does not preclude rebate of central excise duty on exported goods when the rebate sought relates to a distinct duty element and the export and duty payment are otherwise established.

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