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of <h1>Rebate u/r 12 granted without 'Disclaimer Certificate' for diverted exports; follow Circular No. 294/10/97-CX procedures.</h1> Rebate under Rule 12 of the Central Excise Rules 1944 will be granted without requiring a 'Disclaimer Certificate' when goods initially cleared for home consumption are diverted for export, provided procedures in Circular No. 294/10/97-CX are followed. The 'Disclaimer Certificate' is necessary only for direct exports from the manufacturer's premises to prevent double rebate claims. The Board emphasizes that existing safeguards are adequate to prevent such issues. Pending rebate claims should be processed promptly under these revised guidelines.
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