https://www.taxtmi.com/caselaws?id=49150 Where two export incentives are available, the assessee may elect the more beneficial concession, and prior receipt of drawback does not by itself bar rebate under Rule 191A of the Central Excise Rules unless the governing provision expressly prevents it. The rebate claim remains available if it is otherwise valid and maintainable from the outset, with the drawback already received required to be refunded when rebate is chosen. The approach rejects a narrow technical reading in export matters and gives effect to the assessee's statutory choice of remedy. en-us Tue, 20 Jul 1993 00:00:00 +0530 Mon, 09 Aug 2010 18:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49150 Where two export incentives are available, the assessee may elect the more beneficial concession, and prior receipt of drawback does not by itself bar rebate under Rule 191A of the Central Excise Rules unless the governing provision expressly prevents it. The rebate claim remains available if it is otherwise valid and maintainable from the outset, with the drawback already received required to be refunded when rebate is chosen. The approach rejects a narrow technical reading in export matters and gives effect to the assessee's statutory choice of remedy. Case-Laws Central Excise Tue, 20 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49150