https://www.taxtmi.com/caselaws?id=325366 The court upheld the rejection of the petitioner's claim for rebate of duty paid on exported goods, as they had availed a higher rate of duty drawback simultaneously, which was not permissible under Customs Notification No.68/2011-Cus (N.T). The court found that the benefits claimed fell under different statutes, and the petitioner was not entitled to claim both rebates. The Supreme Court judgment cited by the petitioner was deemed inapplicable to the case. Consequently, the court dismissed the writ petition, affirming the rejection of the rebate claims. en-us Fri, 19 Feb 2016 00:00:00 +0530 Sat, 15 Oct 2016 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325366 The court upheld the rejection of the petitioner's claim for rebate of duty paid on exported goods, as they had availed a higher rate of duty drawback simultaneously, which was not permissible under Customs Notification No.68/2011-Cus (N.T). The court found that the benefits claimed fell under different statutes, and the petitioner was not entitled to claim both rebates. The Supreme Court judgment cited by the petitioner was deemed inapplicable to the case. Consequently, the court dismissed the writ petition, affirming the rejection of the rebate claims. Case-Laws Central Excise Fri, 19 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325366