High Court Clarifies No Dual Benefits for Single Export Under Notification No. 93/2004-Cus and Central Excise Rules.

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....Benefit of rebate on export of goods - availing the benefit of Notification No.93/2004-Cus - Once an export transaction has been used for seeking discharge of Advance Authorizations issued under the CA, the same export transaction cannot be used for seeking rebate of duty under CER, as the rebate - HC....