Rebate of special excise duty: exported goods receive special duty rebate where excise-duty rebate is permitted under Central Excise rules. Where goods subject to special excise duty are exported outside India (excluding Nepal and Bhutan) and a rebate of excise duty has been allowed under the Central Excise Rules or by declaration of the Central Board, a rebate of the special excise duty shall also be allowed subject to the same conditions and procedures governing the rebate of excise duty.
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: exported goods receive special duty rebate where excise-duty rebate is permitted under Central Excise rules.
Where goods subject to special excise duty are exported outside India (excluding Nepal and Bhutan) and a rebate of excise duty has been allowed under the Central Excise Rules or by declaration of the Central Board, a rebate of the special excise duty shall also be allowed subject to the same conditions and procedures governing the rebate of excise duty.
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