HC allowed the petition, holding that a manufacturer/exporter...

HC allowed the petition, holding that a manufacturer/exporter can claim one input-side benefit and one output-side benefit without constituting double benefit. The court clarified that relief claimed once on the output side and once on the input side does not amount to double benefit. Specifically, the petitioner was entitled to claim drawback at the All Industry Rate on inputs and output rebate under Rule 18 of Central Excise Rules, 2002, based on the Supreme Court's interpretation in Spentex Industries Ltd. The impugned order's rejection of the rebate claim was deemed incorrect, establishing that simultaneous input and output benefits are legally permissible.

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