Rebate of Duty of Excisable goods exported

[SURYAKANT MITHBAVKAR]

we have exported traded goods which is cleared with payment of duty by manufacture. Due to oversight We have claim for duty drawback for the same.

The above case can we apply for rebate of duty since we have claim for duty drawback.

Please advice.

AI Summary

Duty drawback vs rebate: election of duty drawback precludes claiming a rebate for the same excise duty.
An exporter who has claimed duty drawback for excise duty on exported goods cannot subsequently claim a rebate for the same duty component; duty drawback and rebate are distinct, mutually exclusive remedies with separate procedures, and electing drawback precludes switching to a rebate claim.