Rebate eligibility for exported cut-and-packed fabrics clarified; Commissioners may relax conditions where exports are verified and compliant. Rebate claims for duty-paid fabrics exported after cutting and re-packing may be allowed where cutting and re-packing occurred with Assistant Commissioner permission, under Central Excise supervision with identity established against duty-paid documents, other substantial procedural requirements were complied with, evidence of actual export is produced, and no misuse or discrepancies are detected; Commissioners may relax conditions under Rule 12 and verify exports via factory Central Excise or Customs officers or exporter queries.
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Rebate eligibility for exported cut-and-packed fabrics clarified; Commissioners may relax conditions where exports are verified and compliant.
Rebate claims for duty-paid fabrics exported after cutting and re-packing may be allowed where cutting and re-packing occurred with Assistant Commissioner permission, under Central Excise supervision with identity established against duty-paid documents, other substantial procedural requirements were complied with, evidence of actual export is produced, and no misuse or discrepancies are detected; Commissioners may relax conditions under Rule 12 and verify exports via factory Central Excise or Customs officers or exporter queries.
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