2006 (8) TMI 77

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....ue involved in this appeal is that whether the assessee can avail rebate on the duty paid goods once he claimed drawback amount from the Customs Authorities. 3.The Commissioner (Appeals) has found that the refund claim made by the assessee was rejected as per Rule 5 of Cenvat Credit Rules, 2002, mainly on the ground that the appellants had first availed Cenvat Credit, then after, due export the....

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....sessee is not sanctioned the refund of Cenvat credit, since they claim drawback allowed under the Customs and Central Excise duties drawback Rules, 1995 or claim a rebate of duty under the Central Excise Rules, 2002 in respect of such duty. In view of the decisions - (i)      Powerflow Ltd. v. Collector of Central Excise, Bangalore - 1997 (92) E.L.T. 574 (Tri.) (ii) ....