2017 (9) TMI 1789

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....referred to as applicant), against the order of Commissioner (Appeals)-III, Kolkata. 2. The issue involved in the above mentioned Revision Application is whether rebate of duty of input stage is admissible, if the claimant has also claimed drawback under Drawback Rules, 1995. The original Adjudicating Authority, rejected the rebate claims of the appellant on the ground that the double benefi....

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....xcise and Service Tax has been availed by them. Therefore, mere availment of drawback for Customs component on the exported goods should not become a disqualification for claiming rebate of duty of excise paid on the inputs used in exported product. 5. On examination of the matter in detail, it is noticed that while rejecting the applicant's rebate claim the Assistant Commissioner and Commis....

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....hether the exporter has availed the Cenvat credit or not. Since the applicant has claimed drawback @ 5% which is common in both the A & B column of drawback schedule it is implicit that the applicant has claimed only Customs component of drawback on exported goods and not in respect of Central Excise and service tax. Apparently because of this fact alone Customs Authorities granted drawback @ 5% i....