Rebate on exported goods: duty paid at clearance may be rebated when later refunded under area based exemption. Rebate of excise duty is available for goods manufactured in the North East exported where duty paid at clearance is subsequently refunded under an area based exemption; the Finance Act, 2008 retrospectively amended relevant Central Excise Rules to provide this alignment and authorities are instructed to decide pending cases accordingly and report their disposal.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Rebate on exported goods: duty paid at clearance may be rebated when later refunded under area based exemption.
Rebate of excise duty is available for goods manufactured in the North East exported where duty paid at clearance is subsequently refunded under an area based exemption; the Finance Act, 2008 retrospectively amended relevant Central Excise Rules to provide this alignment and authorities are instructed to decide pending cases accordingly and report their disposal.
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