Export incentive election permits rebate over drawback where the rebate claim is valid and prior drawback is refunded.

Where two export incentives are available, the assessee may elect the more beneficial concession, and prior receipt of drawback does not by itself bar rebate under Rule 191A of the Central Excise Rules unless the governing provision expressly prevents it. The rebate claim remains available if it is otherwise valid and maintainable from the outset, with the drawback already received required to be refunded when rebate is chosen. The approach rejects a narrow technical reading in export matters and gives effect to the assessee's statutory choice of remedy.

---

---

Issues: Whether the assessee could opt for rebate under Rule 191A of the Central Excise Rules in preference to drawback already claimed, and whether the claim could be denied on the ground of simultaneous availability of drawback.

Analysis: The order accepted that where more than one concession is available, the assessee may choose the more beneficial one. In export matters, a narrow technical approach is to be avoided. The earlier receipt of drawback did not, by itself, foreclose rebate under Rule 191A, provided the rebate claim was otherwise valid and maintainable from the outset. The drawback already paid was directed to be refunded if the assessee elected rebate.

Conclusion: The assessee was entitled to claim rebate under Rule 191A in preference to drawback, subject to the validity of the rebate claim and refund of the drawback amount already received.

Final Conclusion: The revision succeeded and the assessee was permitted to pursue the more beneficial rebate remedy instead of drawback, subject to restitution of the drawback already obtained.

Ratio Decidendi: Where two statutory export incentives are available, the assessee may elect the more beneficial concession, and receipt of one incentive does not bar the other unless the governing provision expressly so provides.

---