Export duty rebate on excisable goods permitted subject to procedural compliance, time limits, market price validation and refund obligations. Rebate of duty on exportation of excisable goods (except mineral oils and ship stores) is permitted where goods are exported after duty payment from a factory or warehouse, in compliance with Chapter IX procedures, within the prescribed time limit or allowed extension, and where claim and proof of export are lodged with the appropriate Collector; rebate is subject to market price validation, a minimum admissible amount, refund obligation for erroneous payments, and exclusions for prohibited goods.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Export duty rebate on excisable goods permitted subject to procedural compliance, time limits, market price validation and refund obligations.
Rebate of duty on exportation of excisable goods (except mineral oils and ship stores) is permitted where goods are exported after duty payment from a factory or warehouse, in compliance with Chapter IX procedures, within the prescribed time limit or allowed extension, and where claim and proof of export are lodged with the appropriate Collector; rebate is subject to market price validation, a minimum admissible amount, refund obligation for erroneous payments, and exclusions for prohibited goods.
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