Claim Denied: Violation of Rule 3(1) Central Excise Drawback Rules 1995; Duty-Free Inputs u/r 19(2) Used.

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....Claim of duty drawback - the applicant by way of procuring duty free inputs under Rule 19(2) of Central Excise Rules, 2002 has contravened the clause (ii) of the second proviso to Rule 3(1) of the Central Excise Drawback Rules, 1995 and therefore no drawback is admissible.... - CGOVT....