Modvat credit refunds barred where drawback recovers excise on the same exported goods to prevent double benefit. Manufacturers must not receive cash refunds of Modvat credit for exported goods when the Central Excise duty on those same goods is recovered by drawback, since allowing both would yield a duplicate benefit; field formations are instructed to withhold such refunds pending detailed examination.
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Provisions expressly mentioned in the judgment/order text.
Modvat credit refunds barred where drawback recovers excise on the same exported goods to prevent double benefit.
Manufacturers must not receive cash refunds of Modvat credit for exported goods when the Central Excise duty on those same goods is recovered by drawback, since allowing both would yield a duplicate benefit; field formations are instructed to withhold such refunds pending detailed examination.
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