https://www.taxtmi.com/caselaws?id=235115 Rebate of central excise duty on exported goods could not be denied merely because the exporter had claimed drawback limited to the customs component under the All Industry Rate. The governing rebate notification did not bar relief in those circumstances, and the record did not show any claim for the central excise portion of drawback. Board circulars supported the view that customs-only drawback did not amount to double benefit. The denial was therefore set aside, and the matter was remanded for sanction of rebate if the claim was otherwise in order and the drawback remained confined to the customs portion. en-us Mon, 07 May 2012 00:00:00 +0530 Fri, 12 Jul 2013 09:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235115 Rebate of central excise duty on exported goods could not be denied merely because the exporter had claimed drawback limited to the customs component under the All Industry Rate. The governing rebate notification did not bar relief in those circumstances, and the record did not show any claim for the central excise portion of drawback. Board circulars supported the view that customs-only drawback did not amount to double benefit. The denial was therefore set aside, and the matter was remanded for sanction of rebate if the claim was otherwise in order and the drawback remained confined to the customs portion. Case-Laws Central Excise Mon, 07 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235115