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of <h1>Excise Duty Rebate for Non-Alloy Steel Exporters Clarified: Section 3A, Rule 12, 1997-1998 Period.</h1> The circular addresses the rebate of excise duty on ingots and billets of non-alloy steel and hot re-rolled products for the period from August 1, 1997, to August 23, 1998, under Section 3A of the Central Excise Act, 1944. It clarifies that exporters of these goods are entitled to rebates under Rule 12 of the Central Excise Rules, using the computation formula provided in specific notifications. The Board emphasizes prompt communication of this decision to exporters and relevant authorities, allowing for additional calculations in pending claims. Any difficulties should be reported to the Board immediately.
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