https://www.taxtmi.com/caselaws?id=92996 Refund of Modvat credit on inputs used in exported goods is barred under the second proviso to Rule 57F(3) only when the drawback taken is referable to the same excise duty element for which refund is claimed. Drawback under Section 75 of the Customs Act and the Drawback Rules may relate to customs duty, central excise duty, or both, so receipt of drawback does not by itself exclude refund. Where the record does not show whether the drawback related only to customs duty or also to excise duty, the refund claim requires fresh verification of the duty element covered by drawback. en-us Thu, 29 Jul 1999 00:00:00 +0530 Mon, 07 Nov 2011 15:59:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92996 Refund of Modvat credit on inputs used in exported goods is barred under the second proviso to Rule 57F(3) only when the drawback taken is referable to the same excise duty element for which refund is claimed. Drawback under Section 75 of the Customs Act and the Drawback Rules may relate to customs duty, central excise duty, or both, so receipt of drawback does not by itself exclude refund. Where the record does not show whether the drawback related only to customs duty or also to excise duty, the refund claim requires fresh verification of the duty element covered by drawback. Case-Laws Central Excise Thu, 29 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92996