Rebate of special excise duty allowed where excise duty rebate is permitted on export, subject to identical conditions. A rebate of special excise duty on exported excisable goods (excluding exports to Nepal and Bhutan) is permitted where a rebate of the underlying excise duty has been authorised under the Central Excise Rules or by a declaration; such special duty rebate is subject to the same eligibility criteria, procedural requirements and conditions that govern the rebate of the excise duty.