Rebate of special excise duty: export rebates extended to special excise subject to the same conditions as excise duty rebates. A rebate of the special duty of excise is allowed on goods exported outside India, excluding Nepal and Bhutan, where a rebate of excise duty has been permitted under the Central Excises and Salt Act, 1944 by notification under Rule 12 or 12A or by declaration under rule 191A; the special duty rebate is subject to the same conditions, procedures and exclusions as the excise duty rebate and the notification supersedes the earlier analogous notification.
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.
Rebate of special excise duty: export rebates extended to special excise subject to the same conditions as excise duty rebates.
A rebate of the special duty of excise is allowed on goods exported outside India, excluding Nepal and Bhutan, where a rebate of excise duty has been permitted under the Central Excises and Salt Act, 1944 by notification under Rule 12 or 12A or by declaration under rule 191A; the special duty rebate is subject to the same conditions, procedures and exclusions as the excise duty rebate and the notification supersedes the earlier analogous notification.
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