9911796707
TMI Blog2016 (3) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice Tax on the exported goods, they are not entitled for rebate under the Central Excise rules by way of cash payment as it would result in double benefit. Therefore, as per the proviso to Rule 3 of the Central Excise Duties and Service Tax Drawback Rules, 1995, the petitioner is not entitled to claim both the rebates. - Decided against the petitioner - W. P. No. 37161 of 2015 - - - Dated:- 3-3-2016 - M. Duraiswamy, J. For the Petitioner : Mr. S. Durairaj For the Respondents : Mr. V. Sundareswaran, Standing Counsel ORDER The petitioner has filed the above Writ Petition to issue a writ of certiorarified mandamus to call for the records in impugned order dated 27.07.2015 on the file of the 2nd respondent and to quash t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents submitted that the petitioner had claimed higher rate of drawback on the exported goods comprising of customs, central excise and service tax portion and hence, rebate of duty paid on the export goods would result in double benefit. Further, in the counter filed by the respondents, it has been stated that the petitioner had availed input service tax credit to the tune of ₹ 1,28,912/- E.Cess of ₹ 2,579/- and SHE Cess of ₹ 1,289/- on the input services used for the impugned exported goods and subsequently paid back the same. Further, the respondents have stated that by Circular dated 03.01.2003, it was clarified that the duty paid through actual credit or deemed credit account on the goods exported must be refunded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly a part of the duty or tax chargeable has been paid; or the duty or tax paid has been rebated or refunded in whole or in part or given as credit, under any of the provisions of the Customs Act, 1962 and the rules made thereunder, or of the Central Excise Act, 1944 and the rules made thereunder or of the Finance Act, 1994 and the rules made thereunder, the drawback admissible on the said goods shall be reduced taking into account the lesser duty or tax paid or the rebate, refund or credit obtained. ... 16. In the case on hand, the benefits claimed by the petitioners are covered under two different statutes one under Customs, Central Excise Duties and Service Tax Drawback Rules 1995 under Section 75 of the Customs Act, 1962 and ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
