Claim of DEPB and Duty drawback against the same shipping bill

[DINESH MORE]

Exporter can calim DEPB and Duty draback against the single same shipping bill. eg. xyz exporter has export cement to chaina can he calimed DEPB as well as duty drawback on export of Cement. If No , then is there any circular for same

AI Summary

Single export scheme election on the shipping bill prevents claiming DEPB and Duty Drawback simultaneously.
Exporters must elect a single export incentive scheme on the shipping bill; if filed under DEPB, benefits are limited to DEPB and Duty Drawback cannot be claimed simultaneously on the same shipping bill. Conversion to another scheme's shipping bill requires permission from the Commissioner. A related query asks whether Cenvat credit may also be claimed alongside DEPB or Duty Drawback, but the central rule is exclusivity of benefits per shipping bill.