Rebate of excise duties outside drawback rates permitted, subject to no drawback claim and no Modvat credit. The substituted Rule 12 permits rebate of excise duties not included in the All Industry Rate or Brand Rate/Special Brand Rate of the Drawback Rules, allowing exporters to obtain rebate under rule 12(1)(b) where duties are outside drawback coverage. Rebate is conditional on exporters not receiving drawback under All Industry or Brand Rates and not having availed Modvat credit for the same duty under Section AA of Chapter V, Central Excise Rules, 1944.
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.
Rebate of excise duties outside drawback rates permitted, subject to no drawback claim and no Modvat credit.
The substituted Rule 12 permits rebate of excise duties not included in the All Industry Rate or Brand Rate/Special Brand Rate of the Drawback Rules, allowing exporters to obtain rebate under rule 12(1)(b) where duties are outside drawback coverage. Rebate is conditional on exporters not receiving drawback under All Industry or Brand Rates and not having availed Modvat credit for the same duty under Section AA of Chapter V, Central Excise Rules, 1944.
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