Rebate of duty paid through RG 23C Part II can be paid by cheque or cash, confirming entitlement and disposal. Clarifies that rebate of central excise duty paid through RG 23C Part II is admissible and may be paid in cash or by cheque; exports after payment of duty are required but payment need not be only by cash or PLA. The Board's prior clarification on RG 23A Part II applies analogously to RG 23C Part II, and pending claims should be disposed of expeditiously. It distinguishes the non refundability of RG 23G Part II credits from rebate claims under RG 23C Part II.
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Rebate of duty paid through RG 23C Part II can be paid by cheque or cash, confirming entitlement and disposal.
Clarifies that rebate of central excise duty paid through RG 23C Part II is admissible and may be paid in cash or by cheque; exports after payment of duty are required but payment need not be only by cash or PLA. The Board's prior clarification on RG 23A Part II applies analogously to RG 23C Part II, and pending claims should be disposed of expeditiously. It distinguishes the non refundability of RG 23G Part II credits from rebate claims under RG 23C Part II.
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