COMMON JUDGMENT

[Judgment of the Court was delivered by R.MAHADEVAN,J.]

Since the issues involved in these writ appeals are one and the same, they are taken up for hearing together and are disposed of by this common Judgment.

W.A.No.429 of 2016

2. The appellant is a manufacturer of synthetic and blended textile yarn made of duty paid raw material viz., polyester staple fiber or polyester viscose staple fibre. According to the appellant, as per the Government schemes, a manufacturer can either export the finished product without payment of duty, or if he exports the same on payment of duty, he can claim rebate or refund of the duty paid on the finished goods exported. If the manufacturer uses raw materials on which duty was paid and if no credit of the same was availed, he can apply for rebate or refund of the duty paid on such raw materials used. Further, the Central Government announced All Industry Rates of Draw back on goods exported from India to compensate the exporters for the incidence of duties suffered by them on the inputs, raw materials, consumables and service tax paid on the input services used in the manufacture of export goods, but the same is not applicable to export of goods, if such goods are manufactured or exported by availing rebate of duty paid on materials used in the manufacture of the goods in terms of Rule 18 of Central Excise Rules, 2002. Since the appellant has neither availed the benefit of Cenvat credit nor the benefit of rebate of duty paid on the materials used in the manufacture of export products, they sought for the benefit of All Industry rate of Drawback. In order to claim rebate of the duty paid on the finished goods exported by it, as per Rule 18 of the Central Excise Rules, 2002 r/w Notification 19/2004-CE(N.T.), dated 06.09.2004, the appellant filed three rebate claims dated 01.08.2012 in respect of the duty paid on the exported finished goods.

3. The Assistant Commissioner of Central Excise, Erode II Division vide order in original dated 29.10.2012 rejected all the three rebate claims on the ground that the appellant had utilised Cenvat credit and availed the benefit of higher rate of drawback. In other words, in terms of Customs Notification No.68/2011-Cus.(N.T.) dated 22.09.2011, the appellant cannot avail both Cenvat credit facility and higher rate of drawback simultaneously.

4. Aggrieved by the order dated 29.10.2012, the appellant filed appeal before the Commissioner of Central Excise (Appeals), Salem, under section 35 of the Central Excise Act and it was rejected vide order dated 31.01.2013. Challenging the same, the appellant filed revision petition before the Joint Secretary, Ministry of Finance, New Delhi, under section 35EE of the Central Excise Act, which was also rejected on 24.08.2015 holding that the appellant had availed the facility of duty drawback under the Customs Act and hence, the sanction of rebate of duty paid on the finished goods would amount to double benefit.

5. Assailing the aforesaid order dated 24.08.2015, the appellant filed W.P. No. 1226 of 2016. The learned Judge dismissed the writ petition by observing that as per the proviso to Rule 3 of the Central Excise Duties and Service Tax Drawback Rules 1995, the appellant is not entitled to claim both the rebates. Feeling aggrieved, the appellant is before this Court with this Writ Appeal No. 429 of 2016.

WA.Nos.2247 and 2248 of 2021:

6. The appellant is a manufacturer and exporter of cotton yarn falling under chapter 5205 of the erstwhile Central Excise Tariff Act, 1985. According to the appellant, under Rule 18 of Central Excise Rules, 2002 read with notification No.19/2004-CE (NT) dated 06.09.2004, an exporter is entitled to (i) rebate of duty paid on exported goods and (ii) rebate of duties paid on inputs and input services used in the exported goods and they are entitled to avail drawback of duties paid on inputs and input services under section 75 of the Customs Act, 1962 r/w Customs, Central Excise Duties and