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of <h1>New Rule 57AC: Refunds for Export-Bound Manufacturing Inputs, Superseding 1987 Notification; Conditions Apply for Claims.</h1> The notification issued on April 28, 2000, by the Central Government under rule 57AC of the Central Excise Rules, 1944, supersedes the previous notification dated March 1, 1987. It allows for the refund of credit of specified duty on inputs used in manufacturing final products cleared for export under bond. The refund is subject to conditions outlined in the Appendix, including submission of claims quarterly or monthly, adherence to export procedures, and submission of relevant documentation. Manufacturers must refund any erroneously paid amounts within six months and ensure no duplicate claims are made under other rebate rules.
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