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of <h1>Excise Duty Rebates on Textile Exports Clarified for December 1998 to February 1999 u/s 3A.</h1> The circular addresses the rebate of excise duty on processed textile fabrics under Section 3A of the Central Excise Act, 1944, for the period from December 16, 1998, to February 15, 1999. It clarifies that exporters are entitled to rebates for goods cleared from independent manufacturers' factories and exported during this period. The Board, after consultation with the Ministry of Law, Justice and Company Affairs, determined that the notifications issued do not alter existing rights to rebates but provide a formula for calculating duty content. Exporters can submit additional calculations based on these notifications, and rebate claims should be prioritized.
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