https://www.taxtmi.com/caselaws?id=48615 Rebate of central excise duty on exported goods was admissible where the exported consignments were supported by export documents, customs endorsement, and proof of duty payment, and no Modvat credit had been taken. Allowance of customs drawback did not bar rebate of the central excise component because the two claims related to distinct duty elements. The export in question was treated as established on the record, and the rebate claim succeeded accordingly. en-us Fri, 24 Jan 2003 00:00:00 +0530 Thu, 05 Aug 2010 13:42:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48615 Rebate of central excise duty on exported goods was admissible where the exported consignments were supported by export documents, customs endorsement, and proof of duty payment, and no Modvat credit had been taken. Allowance of customs drawback did not bar rebate of the central excise component because the two claims related to distinct duty elements. The export in question was treated as established on the record, and the rebate claim succeeded accordingly. Case-Laws Central Excise Fri, 24 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48615