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of <h1>Central Board of Excise and Customs Clarifies Cash Rebates for Duties Paid via RG 23A Register under MODVAT Scheme.</h1> The circular issued by the Central Board of Excise and Customs addresses the admissibility of rebates for duties paid on exported goods through debits in the RG 23A register under the MODVAT Scheme. It clarifies that the existing instructions allowing rebates in cash for duties paid via the RG 23 register also apply to the RG 23A register. The directive instructs field formations to implement this policy and acknowledges the disposal of a related query from the Collector of Central Excise, Bombay-I.
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