Rebate on pan masala exports: duty-paid exports eligible subject to procedural conditions and formula-based per pouch limits. Rebate is granted on excise duty paid for exported pan masala and gutkha, subject to payment of duty under the Excise Act, non-claim of material rebates, direct export from factory or warehouse within six months (or extended period), lodging claims with the jurisdictional Assistant/Deputy Commissioner with proof of export, market price not below rebate claimed, minimum admissible rebate threshold, compliance with prior notification procedures, and indicating number of pouches on export documents. Rebate per pouch is computed by a monthly average duty-per-pouch formula and capped by a maximum per-pouch amount derived from duty-per-machine and deemed pouches per machine.