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<h1>Rebate of Excise Duty on Textile Fabrics: Export Documentation Deviations Won't Invalidate Claims u/s 3A.</h1> The circular addresses issues regarding the rebate of excise duty on processed textile fabrics under section 3A of the Central Excise Act, 1944. It clarifies that exporters were initially uncertain about procedures following the new levy, but deviations in export documentation do not invalidate rebate claims, provided the goods are exported, and duty is paid by the independent processor. Merchant-exporters are allowed to file rebate claims with the relevant divisional officer. The divisional office is responsible for determining the rebate rate based on monthly returns, which can be used by merchant-exporters to verify and file claims.