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<h1>Finance Act 2008 Amends Rule 12, Allows Duty Rebate on Exports with Retroactive Effect from 1999 to 2001.</h1> The Fourth Schedule of the Finance Act, 2008, amends Rule 12 of the Central Excise Rules, 1944. Specifically, it inserts a proviso allowing the rebate of duty paid on excisable goods cleared for export. This rebate also applies to the portion of duty for which a refund has been granted under specific notifications by the Government of India, Ministry of Finance, Department of Revenue, dated July 8, 1999. The amendment is effective from July 8, 1999, to June 30, 2001.