Rebate of Excise Duty: exporters may claim duty rebate on exports under specified sealing, documentation and electronic procedures. The notification authorises rebate of whole of the excise duty paid on exports subject to specified conditions, procedural steps and limitations, including tabled reductions for mineral oil products, a minimum rebate threshold, export within prescribed time limits, sealing and examination protocols at factory/warehouse and place of export using Form A.R.E.-1 or electronic declaration, and a distinct land-route procedure for exports to Nepal with documentation, reconciliation by the Directorate (Nepal Refund Wing) and periodic bilateral review.
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 Excise Duty: exporters may claim duty rebate on exports under specified sealing, documentation and electronic procedures.
The notification authorises rebate of whole of the excise duty paid on exports subject to specified conditions, procedural steps and limitations, including tabled reductions for mineral oil products, a minimum rebate threshold, export within prescribed time limits, sealing and examination protocols at factory/warehouse and place of export using Form A.R.E.-1 or electronic declaration, and a distinct land-route procedure for exports to Nepal with documentation, reconciliation by the Directorate (Nepal Refund Wing) and periodic bilateral review.
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