<h1>Government Amends Notification No. 19/2004 to Prevent Double Excise Duty Refunds for Exempted Industries in Specified Areas.</h1> Notification No. 19/2004 CE(NT) outlines the procedure for claiming rebates or refunds of excise duty on exported goods, excluding those sent to Nepal and Bhutan. However, certain industries in specified areas receive excise duty exemptions under various notifications. To prevent double refunds or misuse of these exemptions, the government added conditions to Notification No. 19/2004, disallowing refunds for units already benefiting from exemptions under specific notifications. These include exemptions for industries in the North East States, Kutch District, Jammu and Kashmir, and Sikkim, among others, ensuring that units cannot claim refunds under both the exemption schemes and Notification No. 19/2004.