Export of duty-paid excisable goods permitted under claim for rebate subject to prescribed application, verification and documentation requirements. Export of duty-paid excisable goods from stocks outside the place of manufacture is allowed under claim for rebate provided the exporter files a written application with the Superintendent where goods are stored, submits Form AR-4/AR4(A) in quintuplicate with prescribed particulars, and obtains verification and endorsement by Central Excise officers. Supervision charges apply; copies of AR-4/AR4(A) are distributed to exporter, originating range, maritime Collector and accounts offices for verification and post-audit. Goods must be exported within six months of removal (subject to extensions up to two years by the Collector) and rebate claims with proof of export filed within the statutory period; goods must be factory-packed and linkable to duty documents.