Rebate of central excise duty for specified non-alloy steel applies when duty is paid under Section 3A, subject to conditions. Rebate of central excise duty is provided for specified non-alloy steel ingots, billets and hot re-rolled products when exported or used as materials in export goods, conditional on duty being paid under Section 3A. The rebate is set at twelve percent of FOB or invoice value, with a capped arrangement for exports to Nepal and a prohibition on claiming rebate for materials procured from the open market. Rebate is payable only where duty has been fully discharged at clearance, though delayed duty payments later regularized are permitted; procedural sanctions follow prescribed annexures.