Rebate of excise duty: permitted for goods exported to Nepal subject to prescribed documentation and customs procedures. Rebate of excise duty on goods exported to Nepal is allowed subject to conditions limiting rebate to the aggregate customs duty levied by Nepal, export after payment of duty from factory/approved warehouse within prescribed time, and transit through specified land customs stations. A prescribed quadruplicate invoice and sealing by Central Excise officers are required, with duplicate/triplicate copies routed to Nepalese customs and the Directorate General (Nepal Refund Wing) which compiles monthly recapitulation statements, verifies payments through Commissioners and conducts adjustments and audits before rebate payment.