https://www.taxtmi.com/caselaws?id=278937 The Revision Application challenging the rejection of a rebate claim for Excise duty on exported goods was allowed by the Government. It was found that availing drawback of duty does not disqualify from claiming rebate under relevant notifications. The lower authorities' failure to comply with a previous government order and their misapplication of Drawback Rules were highlighted, leading to a breach of judicial discipline. The Government emphasized that availing rebate and drawback are governed by separate rules, and the decision to reject the appeal based on Drawback Rules conditions was deemed erroneous. The order-in-appeal was set aside, and the Revision Application was allowed. en-us Mon, 02 Apr 2018 00:00:00 +0530 Mon, 25 Feb 2019 23:53:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278937 The Revision Application challenging the rejection of a rebate claim for Excise duty on exported goods was allowed by the Government. It was found that availing drawback of duty does not disqualify from claiming rebate under relevant notifications. The lower authorities' failure to comply with a previous government order and their misapplication of Drawback Rules were highlighted, leading to a breach of judicial discipline. The Government emphasized that availing rebate and drawback are governed by separate rules, and the decision to reject the appeal based on Drawback Rules conditions was deemed erroneous. The order-in-appeal was set aside, and the Revision Application was allowed. Case-Laws Central Excise Mon, 02 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278937