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of <h1>Excise duty rebate for notified goods under capacity-based levy (Section 3A(3)) restricted; Rule 18 rebate conditional or barred</h1> Rebate of excise duty under rule 18 of the Central Excise Rules, 2017 is restricted for notified goods on which duty has been paid under section 3A(3) of the Act under the capacity-based levy mechanism. Rebate shall not be granted for such goods except in accordance with terms and conditions that may be specified by the Central Government by notification, thereby making rebate availability conditional and otherwise barred for these duty-paid notified goods.
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