Export rebate procedures require duty-paid recording, ARE filings, sealing and endorsed customs proof to claim excise duty rebate. The manual prescribes conditions and procedures to claim central excise rebate on exported goods, requiring duty-paid clearance recorded in the Daily Stock Account, use of multi-copy A.R.E.1/A.R.E.2 documents, sealing and examination at dispatch or export, customs verification and endorsed export proofs, and submission of specified documentary evidence to the designated Central Excise sanctioning authority. Input-stage rebate for materials used in exported goods requires pre-filed declarations of input-output ratios, departmental verification and maintenance of procurement and export accounts; special rules apply for Nepal/Bhutan, tea exports, aircraft/ship stores, electronic filing and time limits for claim disposal.