https://www.taxtmi.com/caselaws?id=4145 Rebate on excisable materials used in export manufacture was held to require strict compliance with the prescribed procedure under Notification No. 41/2001-C.E. (N.T.) issued under Rule 18 of the Central Excise (No. 2) Rules, 2001. The claim failed because the petitioners did not follow that procedure and had already availed DEPB benefit for the same exports. The governing rule against double relief prevented reimbursement of the same duty incidence twice, so simultaneous DEPB credit and rebate was not permissible. en-us Mon, 15 Oct 2007 00:00:00 +0530 Tue, 27 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4145 Rebate on excisable materials used in export manufacture was held to require strict compliance with the prescribed procedure under Notification No. 41/2001-C.E. (N.T.) issued under Rule 18 of the Central Excise (No. 2) Rules, 2001. The claim failed because the petitioners did not follow that procedure and had already availed DEPB benefit for the same exports. The governing rule against double relief prevented reimbursement of the same duty incidence twice, so simultaneous DEPB credit and rebate was not permissible. Case-Laws Central Excise Mon, 15 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4145