Excise rebate entitlement allows simultaneous drawback claim for man-made fabrics, avoiding double relief concerns under applicable rules. Exporters of man-made fabrics and sarees under Sl. Nos. 5404 and 5503 may claim a rebate for Central Excise duty paid on processing under Rule 12 of the Central Excise Rules, 1944 even where drawback under the Drawback Schedule is claimed, because All-Industry drawback rates for these items did not account for processing-stage excise duty, and allowing such rebate will not create double benefit.
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Provisions expressly mentioned in the judgment/order text.
Excise rebate entitlement allows simultaneous drawback claim for man-made fabrics, avoiding double relief concerns under applicable rules.
Exporters of man-made fabrics and sarees under Sl. Nos. 5404 and 5503 may claim a rebate for Central Excise duty paid on processing under Rule 12 of the Central Excise Rules, 1944 even where drawback under the Drawback Schedule is claimed, because All-Industry drawback rates for these items did not account for processing-stage excise duty, and allowing such rebate will not create double benefit.
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