Rebate of Terminal Excise Duty: exporters under Advance Licence may claim rebate even when inputs were duty-free. Exporters under the Advance Licence Scheme are precluded from claiming rebate of excise duty paid on input materials but may claim rebate of terminal excise duty paid on finished goods exported under Rule 18 of the Central Excise Rules, 2002. Corrigenda were issued to correct inadvertent drafting errors in Advance Licence notifications so as to restore the longstanding distinction that barred input-duty rebate while permitting terminal-duty rebate. Payment of terminal duty by cash or CENVAT credit remains acceptable and, where paid, is refundable on export under Central Excise law.