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of <h1>Relaxed Rules for Textile Export Duty Rebates: Board Eases Claim Process u/r 12(1)(b) and Notification 42/94-CE(NT.</h1> The circular addresses issues with rebate claims for duty paid on processed textile fabrics used in manufacturing export goods, due to procedural lapses. Exporters faced denial of rebates for not following the prescribed procedures under rule 12(1)(b) and notification No. 42/94-CE(NT). To resolve this, the Board decided to relax procedural requirements, allowing rebate claims if the goods were actually exported and duty was paid. The rebate sanctioning authority should approve claims based on input-output norms, even if determined post-export. Pending claims should be expedited, and future adherence to procedures is emphasized.
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