https://www.taxtmi.com/circulars?id=7400 The Board clarifies that rebate is admissible for the excise duty component attributable to processing of cotton fabrics used in exported made-up articles and that rebate and drawback may be claimed concurrently provided no double benefit accrues in respect of the same duty element; pending claims should be disposed of expeditiously, shipments should not be held up solely because both claims are asserted, and exporters must declare on AR4/AR5 that they will not claim drawback for duties for which they claim rebate. en-us Thu, 09 May 1996 00:00:00 +0530 Tue, 08 Sep 2009 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7400 The Board clarifies that rebate is admissible for the excise duty component attributable to processing of cotton fabrics used in exported made-up articles and that rebate and drawback may be claimed concurrently provided no double benefit accrues in respect of the same duty element; pending claims should be disposed of expeditiously, shipments should not be held up solely because both claims are asserted, and exporters must declare on AR4/AR5 that they will not claim drawback for duties for which they claim rebate. Circulars Central Excise Thu, 09 May 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7400