CENVAT Credit Refund Denied: Drawback Scheme Only Covers Customs Duty, Not Central Excise Duty per Notification 110/2015-CUS.

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....Refund of CENVAT Credit - Duty drawback claimed for export goods - since the drawback scheme itself has provided for a single rate of drawback, which, according to the clarification in the Notification 110/2015-CUS dated 16.11.2015, means only customs duty drawback, it is impossible that the respondents could have availed drawback of central excise duty.....