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TMI Blog2015 (8) TMI 1325X X X X Extracts X X X X X X X X Extracts X X X X ..... oods are not admissible under Rule 18 of Central Excise Rule, 2002 read with Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 when exporter has availed higher rate of duty drawback of Customs and Central Excise in respect of exported goods - rebate of duty and duty draw back cannot be claimed simultaneously - application rejected - decided against applicant. X X X X Extracts X X X X X X X X Extracts X X X X ..... wback in respect of Central Excise Duty allocation under All Industry Rate of Drawback has been claimed. In other words, this appellant is entitled to claim rebate of duty along with duty drawback inasmuch as the drawback has been claimed in respect of Customs duty. 4.2 The instant rebate claims are governed by Notification No. 19/2004-Central Excise (N.T.), date 6-9-2004 wherein, condition and procedure has been prescribed for claiming rebate of duty in terms of Rule 18 of Central Excise Rule, 2002. The said notification nowhere puts any restriction to the effect that rebate of duty paid on exported goods will not be admissible, if exporters have availed drawback of customs portion on the said exported goods. 4.3 In order to ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Rules, 2002. This position is made amply clear in Notification No. 84/2010-Cus. (N.T.), dated 17-9-2010. 5. Personal hearing in this case held on 30-3-2015 and 16-4-2015. Hearing held on 16-4-2015 was attended by Shri M. Kartikeyan, advocate on behalf of the applicant who reiterated the grounds of revision application. During the course of personal hearing, they stated that they will submit written submission and also a certificate from jurisdictional Central excise authorities regarding non-availment of Cenvat credit. Subsequently, the applicant vide written submission dated 12-5-2015 mainly reiterated grounds of Revision Application. They also placed reliance upon only of revisionary Authority in the case of Trident Ltd. repo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Commissioner (Appeals) upheld impugned Order-in-Original. Now, the applicant has filed this Revision Application on grounds mentioned in Para (4) above. 8. Government observes that the applicant, has claimed that as they have availed customs portion of drawback and have not availed Cenvat credit and as such there is no bar on availing drawback and rebate simultaneously and rebate be sanctioned to them in cash. On the other hand, the Departmental authorities have held that as the applicant have availed higher rate of drawback, comprising Customs and Central Excise portion, allowing rebate would amount to double benefit. In view of rival contentions, Government proceeds to examine the case keeping in mind the various provisions of law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entitled to claim rebate of duty paid at both stages simultaneously i.e. duty paid at input stage as well as finished goods stage. The principles laid down in said judgement are to be followed while considering rebate claim under Rule 18 of Central Excise Rules, 2002. In this case, the applicant is claiming rebate of duty paid on exported goods while he has already availed benefit of higher rate of duty drawback comprising of Custom and Central Excise portion in respect of said exported goods. The drawback is nothing but rebate of duty chargeable on materials used in manufacturing of exported goods and therefore allowing rebate of duty paid on exported goods will amount to allowing both types of rebates of duty at inputs stage as well as f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen only Customs portion of All Industry Rate of Drawback is claimed. The same analogy will apply to simultaneous availment of rebate and customs portion of drawback. The harmonious and combined reading of statutory provisions of drawback and rebate scheme reveal that double benefit is not permissible as a general rule. However, in this case, the applicant has availed input stage rebate of duty in the form of higher duty drawback comprising of Customs and Central Excise portion, another benefit of rebate of duty paid on exported goods will definitely amount to double benefit. 11. As regards citing of individual interpretations/applicability of abovementioned Notifications/Case Laws, Government observes that Hon'ble Supreme Court in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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