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of <h1>Exporters of man-made fabrics can claim duty rebates u/r 12 and drawbacks without double benefits, says Board.</h1> Exporters of man-made fabrics and sarees have faced issues with rebate claims, as they are not receiving full duty relief for duties paid at the yarn stage. The Central Excise duties paid during processing remain unrebated. The Board has clarified that exporters can simultaneously claim rebates under Rule 12 of the Central Excise Rules, 1944, and drawbacks for items under Sl. No. 5404 and 5503 of the Drawback Schedule without receiving double benefits. This clarification aligns with a previous one for cotton made-up articles. Pending claims should be processed promptly.
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