Return of exported goods: goods cleared under rebate or bond may be returned only after intimating the Assistant Commissioner. The Ninth Amendment omits a rule and revises the provision on return of manufactured excisable goods cleared for export: such goods cleared under claim for rebate or in bond but not exported may be returned only after intimating the Assistant Commissioner, replacing prior wording that referenced the Commissioner's permission; the amendment also substitutes the heading to reflect returns of goods cleared for export to the factory.
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.
Return of exported goods: goods cleared under rebate or bond may be returned only after intimating the Assistant Commissioner.
The Ninth Amendment omits a rule and revises the provision on return of manufactured excisable goods cleared for export: such goods cleared under claim for rebate or in bond but not exported may be returned only after intimating the Assistant Commissioner, replacing prior wording that referenced the Commissioner's permission; the amendment also substitutes the heading to reflect returns of goods cleared for export to the factory.
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