TaxTMI 
TaxTMI 
2011 (5) TMI 788
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....ation has been filed by the Commissioner, Customs and Central Excise, Kanpur against the orders-in-appeal No. 426-CE/APPL/KNP/2008, dated 21-12-08 passed by the Commissioner (Appeals), Central Excise, Kanpur. 2. Brief facts of the case are that the respondent M/s. A.G. Enterprises, Agra has filed a rebate claim for Rs. 1,02,242/- and Rs. 84,441/- respectively, for the duty paid on materials ....
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....o drawback of duty shall be claimed. 2.1 The department during the course of scrutiny of the rebate claim observed from the shipping bill Nos. 1761986 dated 3-9-07 and 1752053, dated 6-8-07 that the merchant exporter has claimed drawback on the goods in question which were exported under ARE-2 No. 03/2007-08, dated 9-9-07 and ARE-2 No. 02/2007-08 dated 9-8-07. The department, in light of the....
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....ithout verifying the fact whether inputs in the said export goods had suffered Central Excise duty/countervailing duty. Accordingly, such distinction should not be made for granting rebate where rebate is barred due to the fact that claim of duty drawback has been taken. 4.2 That the applicant wish that their total defence reply be considered as grounds of appeal which has not been incorpora....
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....n application. 7. Government has carefully gone through the relevant case records and perused the impugned order-in-original and order-in-appeal. 8. The issue to be decided is whether rebate of excise duty paid on inputs is inadmissible when the benefit of drawback has been claimed on the exported goods. 9. Government observes that the original authority had rejected the rebate c....