Rebate of duty tied to refunds under specified notifications, ensuring export duty relief applies only for refunded duty. Rule 12(1) of the Central Excise Rules, 1944 is amended to provide that the rebate of duty on excisable goods cleared from factory for export is admissible for that portion of duty for which refund has been granted under the specified Government of India notifications, thereby tying rebate entitlement to duties already refunded under those notifications.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Rebate of duty tied to refunds under specified notifications, ensuring export duty relief applies only for refunded duty.
Rule 12(1) of the Central Excise Rules, 1944 is amended to provide that the rebate of duty on excisable goods cleared from factory for export is admissible for that portion of duty for which refund has been granted under the specified Government of India notifications, thereby tying rebate entitlement to duties already refunded under those notifications.
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