Rebate of excise duty admissibility extended to portions refunded under specified government notifications for prior export clearances. An amendment to Rule 18 of the Central Excise Rules inserts a proviso allowing rebate of duty on excisable goods cleared for export to be admissible for that portion of duty for which refund has been granted under specified Government notifications, aligning rebate entitlement with amounts 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 excise duty admissibility extended to portions refunded under specified government notifications for prior export clearances.
An amendment to Rule 18 of the Central Excise Rules inserts a proviso allowing rebate of duty on excisable goods cleared for export to be admissible for that portion of duty for which refund has been granted under specified Government notifications, aligning rebate entitlement with amounts refunded under those notifications.
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