Rebate of special excise duty allowed on export when excise duty rebate is permitted, subject to same conditions. Rebate of special excise duty is allowed on export of excisable goods where a rebate of excise duty has been permitted under the Central Excises and Salt Act, 1944; such rebate of special duty is subject to the same conditions as govern the excise duty rebate and applies to exports outside India excluding Nepal and Bhutan, implemented via provisions of the Central Excise Rules and related declaration mechanisms.
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 allowed on export when excise duty rebate is permitted, subject to same conditions.
Rebate of special excise duty is allowed on export of excisable goods where a rebate of excise duty has been permitted under the Central Excises and Salt Act, 1944; such rebate of special duty is subject to the same conditions as govern the excise duty rebate and applies to exports outside India excluding Nepal and Bhutan, implemented via provisions of the Central Excise Rules and related declaration mechanisms.
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