Special excise duty rebate guaranteed on export where excise duty rebate is permitted, subject to identical conditions. Where goods subject to a special duty of excise are exported outside India (excluding Nepal and Bhutan) and a rebate of excise duty is allowed under the Central Excises and Salt Act, a corresponding rebate of the special duty of excise shall be allowed subject to the same eligibility criteria, procedural conditions and limitations as govern the rebate of excise duty, and may be granted by notification or declaration under the Central Excise Rules.
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.
Special excise duty rebate guaranteed on export where excise duty rebate is permitted, subject to identical conditions.
Where goods subject to a special duty of excise are exported outside India (excluding Nepal and Bhutan) and a rebate of excise duty is allowed under the Central Excises and Salt Act, a corresponding rebate of the special duty of excise shall be allowed subject to the same eligibility criteria, procedural conditions and limitations as govern the rebate of excise duty, and may be granted by notification or declaration under the Central Excise Rules.
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