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of <h1>Rebates on Central Excise Duty for Non-Alloy Steel Exports u/s 3A; Includes 12% Rebate with Conditions.</h1> The circular addresses the issuance of notifications granting rebates on central excise duty for non-alloy steel ingots, billets, and hot re-rolled products exported or used in export goods, where duty is paid under Section 3A of the Central Excise Act, 1944. Notifications dated 24.8.1998 provide for a 12% rebate on the FOB or invoice price of these products, with specific conditions for exports to countries like Nepal. The rebate is contingent on full duty payment, and no rebate is allowed if duty is unpaid or partially paid. Delayed duty payments may still qualify for rebates.
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