Duty rebate restriction where exporters claim drawback or credit, preventing duplicate relief for the same excise duty. The substituted rule denies rebate of duty on excisable materials used in manufacture of exported goods if the exporter avails drawback under the Customs and Central Excise Duties Drawback Rules, 1995 or avails credit of that duty under the credit mechanism of the Central Excise Rules, thereby preventing concurrent receipt of multiple forms of relief for the same duty.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Duty rebate restriction where exporters claim drawback or credit, preventing duplicate relief for the same excise duty.
The substituted rule denies rebate of duty on excisable materials used in manufacture of exported goods if the exporter avails drawback under the Customs and Central Excise Duties Drawback Rules, 1995 or avails credit of that duty under the credit mechanism of the Central Excise Rules, thereby preventing concurrent receipt of multiple forms of relief for the same duty.
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