Rebate on exported goods: manufacturers outside notified areas can claim rebate where duty paid using CENVAT credit is not refunded. Manufacturers located outside notified special areas may utilise CENVAT credit on inputs sourced from those areas to pay excise duty on goods cleared for export and are eligible to claim rebate under rule 18, because they actually pay the duty and do not receive refund of that portion; the Board's prior clarification excluding refunded duty from the term 'duty paid' does not apply to such manufacturers.