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of <h1>Central Government Grants Rebate on Special Excise Duty for Exports, Excluding Nepal and Bhutan, Under 1944 Rules</h1> The Central Government, under the Central Excise Rules, 1944, and the Finance Bill, 1988, mandates a rebate of special excise duty on goods exported outside India, excluding Nepal and Bhutan. This rebate applies when goods have been subjected to special excise duty and is contingent upon a notification or declaration by the Central Government or the Central Board of Excise and Customs. The rebate on special excise duty is subject to the same conditions as those applicable to the rebate of regular excise duty, as per the Central Excises and Salt Act, 1944.
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