Rebate of special excise duty: export rebate allowed where excise rebate granted, subject to identical conditions. Rebate of special excise duty on export of excisable goods is allowed where a rebate of excise duty has been granted, and the special duty rebate is subject to the same conditions as govern the excise duty rebate; applicability excludes exports to Nepal and Bhutan and follows rule-based notifications or declarations under the governing rules and provisional tax authority.
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 rebate allowed where excise rebate granted, subject to identical conditions.
Rebate of special excise duty on export of excisable goods is allowed where a rebate of excise duty has been granted, and the special duty rebate is subject to the same conditions as govern the excise duty rebate; applicability excludes exports to Nepal and Bhutan and follows rule-based notifications or declarations under the governing rules and provisional tax authority.
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