M/S. Maharaja Shri Umaid Mills Ltd., Pali, Rajasthan v. Union of India

What is this about?

Exporters sought excise rebate after receiving higher-rate duty drawback. The Court dismissed the petitions, holding that rebate of the same excise duty component would confer double benefit. It clarified that dismissal rested on receipt of drawback, not on an alleged false declaration affecting closed drawback claims.