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DELHI HIGH COURT
DIPAK MISRA, SANJIV KHANNA
Parshva Overseas – Appellant
Versus
Joint Secretary – Respondent
JUDGMENT
Sanjiv Khanna, J.:
Mr. Pankaj Kumar Jain, proprietor Parshva Overseas assails the Order dated 18th February, 2010 passed by Mr. D.P. Singh, Joint Secretary, allowing the revision application filed by the Commissioner of Central Excise, Delhi-I, represented before us by the Union of India-the respondent. The relevant and operative portion of the impugned Order reads :
"8. Government further observes that para 1.5 of Part V of CBEC Excise Manual of Supplementary Instructions, 2005 stipulated as under :
" 1.5 The benefit of input stage rebate cannot be claimed in any of the following situations. :
(i) Where the finished goods are exported under claim for duty drawback;
(ii) ..................................
(iii) Where facility of input stage credit is available under Cenvat credit Rules, 2002.
(iv) .................................
(v) ................................."
9. From above, it is clear that the merchant exporter/manufacturer exporter can not claim input stage rebate claim if he chooses to avail duty drawback or input cenvat credit. This provision has been made to deny double benefit to the exporters i.e. to avail cenvat credit on the inputs utilized and also to c
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