https://www.taxtmi.com/caselaws?id=78405 Reversal of wrongly availed CENVAT credit with interest did not validate a claim for full duty drawback on exported goods where the inputs had already suffered credit and drawback was claimed under the scheme. The CESTAT treated the drawback conditions as mandatory and distinguished cases where credit is merely taken but not utilised. Because the appellant had availed credit on duty-paid inputs and also claimed drawback, the later reversal after detection did not cure the ineligibility. Recovery of the excess drawback, with interest, was therefore sustained. en-us Fri, 07 May 2010 00:00:00 +0530 Mon, 15 Nov 2010 11:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78405 Reversal of wrongly availed CENVAT credit with interest did not validate a claim for full duty drawback on exported goods where the inputs had already suffered credit and drawback was claimed under the scheme. The CESTAT treated the drawback conditions as mandatory and distinguished cases where credit is merely taken but not utilised. Because the appellant had availed credit on duty-paid inputs and also claimed drawback, the later reversal after detection did not cure the ineligibility. Recovery of the excess drawback, with interest, was therefore sustained. Case-Laws Customs Fri, 07 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78405