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    <title>Simultaneous availment of drawback and rebate on the inputs</title>
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    <description>Inputs purchased on which duty was paid (no credit availed) were used under bond for exported goods and export made under ARE-2; both rebate on inputs and drawback were claimed and sanctioned on the same inputs, the drawback was later returned with interest, and the central question is whether the rebate can still be denied given the prohibition on double availment of duty relief.</description>
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