https://www.taxtmi.com/caselaws?id=330271 The Commissioner (Appeals) allowed M/S Cipla Ltd.'s rebate claim on duty paid for exported goods, as they only availed the Customs portion of drawback. However, the Department challenged this decision, arguing that simultaneous benefit of rebate and drawback is impermissible. The Department contended that claiming both benefits violates Customs and Central Excise Duties Drawback Rules, as duty drawback cannot be claimed if Cenvat Credit is availed. Additionally, the Central Government rejected the Department's Revision Application due to filing beyond the stipulated three-month period, deeming it time-barred without considering the case's merits. en-us Thu, 31 Mar 2016 00:00:00 +0530 Thu, 21 Jul 2016 10:53:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330271 The Commissioner (Appeals) allowed M/S Cipla Ltd.'s rebate claim on duty paid for exported goods, as they only availed the Customs portion of drawback. However, the Department challenged this decision, arguing that simultaneous benefit of rebate and drawback is impermissible. The Department contended that claiming both benefits violates Customs and Central Excise Duties Drawback Rules, as duty drawback cannot be claimed if Cenvat Credit is availed. Additionally, the Central Government rejected the Department's Revision Application due to filing beyond the stipulated three-month period, deeming it time-barred without considering the case's merits. Case-Laws Central Excise Thu, 31 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330271