Excise export rebate restrictions apply to petrol, diesel and aviation turbine fuel, with a limited export exception for public sector oil companies. The Central Excise (Amendment) Rules, 2026 insert an identical proviso in rule 18 and rule 19 of the Central Excise Rules, 2017. The proviso excludes motor spirit, high-speed diesel oil and aviation turbine fuel from the operation of those rules, except when exported by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh and Sri Lanka. The amendment takes immediate effect and restricts rebate and duty-free export treatment for the specified petroleum products.