Export definition clarified: physical export required for Cenvat refund and excise rebate, deemed exports excluded. Amendments clarify that refund of accumulated Cenvat credit and rebate of duty are allowable only where goods are physically taken out of India. 'Export goods' is defined as goods to be taken out of India and the Central Excise Rules explanation confirms export means taking goods out of India, including ship/aircraft stores. Supplies that do not leave India, i.e., deemed exports (for example to EOUs, EHTPs, STPs), are not eligible for cash refund or rebate. Jurisdictional officers must apply these amendments when sanctioning refunds and rebates.
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.
Export definition clarified: physical export required for Cenvat refund and excise rebate, deemed exports excluded.
Amendments clarify that refund of accumulated Cenvat credit and rebate of duty are allowable only where goods are physically taken out of India. "Export goods" is defined as goods to be taken out of India and the Central Excise Rules explanation confirms export means taking goods out of India, including ship/aircraft stores. Supplies that do not leave India, i.e., deemed exports (for example to EOUs, EHTPs, STPs), are not eligible for cash refund or rebate. Jurisdictional officers must apply these amendments when sanctioning refunds and rebates.
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