Rebate of automobile cess on exports denied where export notification excludes cess; rebate follows export duty rules. Rebate of automobile cess on exported goods is not available unless the export rebate notification's Explanation expressly includes the cess within the definition of duty. The rebate regime for exports is governed by the rule permitting rebate by notification and the specific export notification, so a general provision in the Automobile Cess Rules cannot be used to grant rebate for cess excluded by that notification. Exports under bond remain subject to payment of applicable cess unless an exemption notification applies.
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Provisions expressly mentioned in the judgment/order text.
Rebate of automobile cess on exports denied where export notification excludes cess; rebate follows export duty rules.
Rebate of automobile cess on exported goods is not available unless the export rebate notification's Explanation expressly includes the cess within the definition of duty. The rebate regime for exports is governed by the rule permitting rebate by notification and the specific export notification, so a general provision in the Automobile Cess Rules cannot be used to grant rebate for cess excluded by that notification. Exports under bond remain subject to payment of applicable cess unless an exemption notification applies.
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