Amends Notification No. 19/2004-CE (N.T.) - No rebate for export other than to Nepal and Bhutan who are availing exemption under various notifications. - 037/2007 - Central Excise - Non Tariff
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Rebate denial for exempted manufacturers excludes rebate where exporter benefits from specified excise exemption notifications. The amendment to Notification No. 19/2004-CE (N.T.) inserts clause (h) specifying that where exported goods are manufactured by a manufacturer availing any of the listed excise exemption notifications, the rebate under Notification No. 19/2004-CE (N.T.) shall not be admissible.
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 denial for exempted manufacturers excludes rebate where exporter benefits from specified excise exemption notifications.
The amendment to Notification No. 19/2004-CE (N.T.) inserts clause (h) specifying that where exported goods are manufactured by a manufacturer availing any of the listed excise exemption notifications, the rebate under Notification No. 19/2004-CE (N.T.) shall not be admissible.
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