Rebate of Special Duty of Excise allowed on exported goods where excise duty rebate is granted, subject to identical conditions. Where goods subjected to a special duty of excise have their excise duty rebated on export under the Central Excises and Salt Act or by declaration under the Central Excise Rules, a rebate of the special duty of excise shall also be allowed, subject to the same conditions that govern the rebate of the excise duty.