Cash rebate of the duty paid from RG 23A part II as well as from RG 23C part II are permitted. The same principle will apply to the duty paid through the deemed credit register. Cash rebate of the duty paid on processed fabrics from the deemed credit register are permitted provide drawback of such duty are not claimed
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Cash rebate from deemed credit register allowed for duty on processed fabrics unless drawback is claimed. Cash rebate of central excise duty paid from the deemed credit register is permitted on the same basis as RG-23A and RG-23C; this includes duty on processed fabrics when paid through the deemed credit register. However, where drawback has been claimed for the duty incident on fabrics (after the All Industry Rate of Drawback was modified to cover such duty), exporters claiming drawback are not eligible for the cash rebate.
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.
Cash rebate from deemed credit register allowed for duty on processed fabrics unless drawback is claimed.
Cash rebate of central excise duty paid from the deemed credit register is permitted on the same basis as RG-23A and RG-23C; this includes duty on processed fabrics when paid through the deemed credit register. However, where drawback has been claimed for the duty incident on fabrics (after the All Industry Rate of Drawback was modified to cover such duty), exporters claiming drawback are not eligible for the cash rebate.
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