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<h1>Rebate Clarification: Units Outside Exempted Areas Can Claim Full Credit and Duty Rebate on Exports u/r 18.</h1> The circular addresses the rebate on goods manufactured in the North East and subsequently exported under Rule 18 of the Central Excise Rules, 2002. It clarifies that units outside exempted areas like J&K, North East, Sikkim, and Kutch can claim full credit for duty paid on inputs from these regions under Rule 12 of the CENVAT Credit Rules, 2004. These units are eligible for duty rebate on exports, as the duty paid is not refunded to them. The instructions from December 8, 2006, do not apply to these units, as they are considered manufacturers with no duty refunds.