https://www.taxtmi.com/caselaws?id=1145 Refund of Cenvat credit could not be denied merely because drawback had initially been claimed, where the drawback amount was later reversed. Applying Rule 5 and Rule 7 of the Cenvat Credit Rules, 2002, the decisive factor was that there was no simultaneous retention of both drawback and refund benefit. The authorities denying refund on a double-benefit theory were therefore held inapplicable, and the refund was found admissible. en-us Fri, 11 Aug 2006 00:00:00 +0530 Mon, 14 Apr 2008 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1145 Refund of Cenvat credit could not be denied merely because drawback had initially been claimed, where the drawback amount was later reversed. Applying Rule 5 and Rule 7 of the Cenvat Credit Rules, 2002, the decisive factor was that there was no simultaneous retention of both drawback and refund benefit. The authorities denying refund on a double-benefit theory were therefore held inapplicable, and the refund was found admissible. Case-Laws Central Excise Fri, 11 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1145