https://www.taxtmi.com/forum/issue?id=549 Exporters claimed duty rebate on exported goods by debiting duty and separately claimed drawback on input duties via the shipping bill. The department contends that the refund regime's proviso restricts CENVAT refunds where drawback has been claimed, precluding concurrent recovery through both rebate and drawback for the same duties. Exporters must therefore elect the single remedy and cannot cumulatively claim both for identical duties. en-us Tue, 02 Oct 2007 19:06:50 +0530 Thu, 23 Jan 2025 15:58:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=549 Exporters claimed duty rebate on exported goods by debiting duty and separately claimed drawback on input duties via the shipping bill. The department contends that the refund regime's proviso restricts CENVAT refunds where drawback has been claimed, precluding concurrent recovery through both rebate and drawback for the same duties. Exporters must therefore elect the single remedy and cannot cumulatively claim both for identical duties. Discussion-Forum Central Excise Tue, 02 Oct 2007 19:06:50 +0530 https://www.taxtmi.com/forum/issue?id=549