Rebate of Excise duty where customs duty component is claimed as drawback

Advertisement The ground canvassed in the Show-cause notice for rejection of the claim was that the claim was filed under Rule 5 of the Cenvat Credit Rules, 2004 as existed prior to Cenvat Credit (Third Amendment) Rules, 2012. But I find that the amending Rule itself had a provision to consider claims under the erstwhile Rule within a year from the amendment. But the refund claim was rejected vide the impugned order on the ground that the claimant is ineligible for refund under Rule 5 of the Cenvat Credit Rules as he had claimed drawback under the Customs and Central Excise Duties Drawback ...