https://www.taxtmi.com/caselaws?id=325394 The court dismissed the Writ Petition, ruling that the petitioner, who had already availed duty drawbacks on Customs, Central Excise, and Service Tax on exported goods, was not entitled to a rebate under the Central Excise rules through cash payment to avoid a double benefit scenario. The court emphasized that benefits claimed under different statutes cannot be availed simultaneously, as per the relevant legal provisions. The petitioner's failure to repay the drawback portion before claiming the rebate was a key factor in the court's decision. No costs were awarded in this judgment. en-us Thu, 03 Mar 2016 00:00:00 +0530 Sat, 15 Oct 2016 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325394 The court dismissed the Writ Petition, ruling that the petitioner, who had already availed duty drawbacks on Customs, Central Excise, and Service Tax on exported goods, was not entitled to a rebate under the Central Excise rules through cash payment to avoid a double benefit scenario. The court emphasized that benefits claimed under different statutes cannot be availed simultaneously, as per the relevant legal provisions. The petitioner's failure to repay the drawback portion before claiming the rebate was a key factor in the court's decision. No costs were awarded in this judgment. Case-Laws Central Excise Thu, 03 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325394