Rebate of special excise duty on exported goods allowed where excise rebate is permitted, subject to identical conditions. Where goods subjected to a special duty of excise have been exported and a rebate of excise duty has been allowed on such goods, 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, operating through notifications or declarations under the Central Excise Rules and related provisional finance bill provisions.
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 on exported goods allowed where excise rebate is permitted, subject to identical conditions.
Where goods subjected to a special duty of excise have been exported and a rebate of excise duty has been allowed on such goods, 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, operating through notifications or declarations under the Central Excise Rules and related provisional finance bill provisions.
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