https://www.taxtmi.com/caselaws?id=1051 Rebate of Central Excise duty on exported goods could not be refused to the manufacturer merely because the merchant exporter claimed drawback. The manufacturer had exported terry towels through a merchant exporter, made the required ARE-1 declarations, and complied with the rebate notification issued under Rule 18 of the Central Excise Rules, 2001. The rebate notification did not make entitlement conditional on the exporter's non-claim of drawback. Any irregularity in obtaining drawback could be dealt with under the drawback law, but it was not a valid basis to deny rebate to the manufacturer when the rebate conditions were otherwise satisfied. en-us Mon, 30 Jan 2006 00:00:00 +0530 Mon, 14 Apr 2008 19:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1051 Rebate of Central Excise duty on exported goods could not be refused to the manufacturer merely because the merchant exporter claimed drawback. The manufacturer had exported terry towels through a merchant exporter, made the required ARE-1 declarations, and complied with the rebate notification issued under Rule 18 of the Central Excise Rules, 2001. The rebate notification did not make entitlement conditional on the exporter's non-claim of drawback. Any irregularity in obtaining drawback could be dealt with under the drawback law, but it was not a valid basis to deny rebate to the manufacturer when the rebate conditions were otherwise satisfied. Case-Laws Central Excise Mon, 30 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1051