Rebate of excise duty on exported blended and package tea permitted subject to registration, documentation and refund obligations. A rebate of excise duty is allowed on tea used to manufacture blended or package tea for export, subject to a per unit rebate rate and specified conditions: exporter registration and annual renewal, presentation of certified shipping documents within the statutory period, Collector satisfaction that export value covers the rebate and that duty was paid on or after the notified date, a minimum admissible rebate threshold, and an obligation to refund any erroneously paid rebate on demand within six months.
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Provisions expressly mentioned in the judgment/order text.
Rebate of excise duty on exported blended and package tea permitted subject to registration, documentation and refund obligations.
A rebate of excise duty is allowed on tea used to manufacture blended or package tea for export, subject to a per unit rebate rate and specified conditions: exporter registration and annual renewal, presentation of certified shipping documents within the statutory period, Collector satisfaction that export value covers the rebate and that duty was paid on or after the notified date, a minimum admissible rebate threshold, and an obligation to refund any erroneously paid rebate on demand within six months.
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