https://www.taxtmi.com/caselaws?id=1102 An exporter who has already received drawback cannot claim an additional refund or rebate on the same exports by merely debiting the notional Central Excise component in the Cenvat credit account. The split of drawback into Customs and Excise components was treated as an accounting exercise only, so the cash drawback already availed was not regarded as surrendered by a mere book entry. On that basis, the refund claim was not sustainable and the departmental appeals succeeded. en-us Fri, 22 Sep 2006 00:00:00 +0530 Mon, 14 Apr 2008 06:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1102 An exporter who has already received drawback cannot claim an additional refund or rebate on the same exports by merely debiting the notional Central Excise component in the Cenvat credit account. The split of drawback into Customs and Excise components was treated as an accounting exercise only, so the cash drawback already availed was not regarded as surrendered by a mere book entry. On that basis, the refund claim was not sustainable and the departmental appeals succeeded. Case-Laws Central Excise Fri, 22 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1102