Rebate and drawback coexistence: exporters may claim rebate on fabric processing while avoiding any double benefit. The Board clarifies that rebate is admissible for the excise duty component attributable to processing of cotton fabrics used in exported made-up articles and that rebate and drawback may be claimed concurrently provided no double benefit accrues in respect of the same duty element; pending claims should be disposed of expeditiously, shipments should not be held up solely because both claims are asserted, and exporters must declare on AR4/AR5 that they will not claim drawback for duties for which they claim rebate.