https://www.taxtmi.com/caselaws?id=769682 Bombay HC allowed the petition, ruling that a manufacturer/exporter can simultaneously claim rebate on excise duty paid on exported goods under Rule 18 of Central Excise Rules, 2002 and duty drawback on inputs under Drawback Rules, 1995 without constituting double benefit. The court held that claiming relief once on input side and once on output side for separate tax incidences does not amount to double benefit. Following SC precedent in Spentex Industries Ltd., exporters are entitled to both input and output side rebates, as these address different tax components in the manufacturing process. en-us Fri, 25 Apr 2025 00:00:00 +0530 Wed, 30 Apr 2025 08:38:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769682 Bombay HC allowed the petition, ruling that a manufacturer/exporter can simultaneously claim rebate on excise duty paid on exported goods under Rule 18 of Central Excise Rules, 2002 and duty drawback on inputs under Drawback Rules, 1995 without constituting double benefit. The court held that claiming relief once on input side and once on output side for separate tax incidences does not amount to double benefit. Following SC precedent in Spentex Industries Ltd., exporters are entitled to both input and output side rebates, as these address different tax components in the manufacturing process. Case-Laws Central Excise Fri, 25 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769682