Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Exporters Cannot Claim Cash Rebates u/r 12(1)(b) if Drawbacks Are Filed on Duty-Paid Fabrics.</h1> Cash rebates for duties paid from RG 23A Part II, RG 23C Part II, and the deemed credit register are allowed, provided no drawback claims are made on such duties. The Central Excise Board clarifies that exporters using duty-paid processed fabrics for manufacturing exported goods are not eligible for rebates under Rule 12(1)(b) if they claim drawbacks. This follows the modification of the All Industry Rate of Drawback from October 22, 1996, which covers Central Excise Duty on fabrics. The Board reiterates the position that cash rebates are permissible only if no drawback claims are made.
TaxTMI 
TaxTMI 
