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<h1>Rebate of duty for exports to Nepal requires procedural compliance, proof of excise payment, and use of designated border check posts.</h1> Rebate of duty on excisable goods exported to Nepal is permitted provided the rebate does not exceed the aggregate customs duties Nepal levies on imports from other countries, exports comply with Central Board procedures, duty amounts and payment dates are verifiable from Central Excise records, exports by land occur through designated border check-posts, and any duty rebated to the exporter is not also allowed as a rebate to His Majesty's Government of Nepal.