https://www.taxtmi.com/circulars?id=227 The substituted Rule 12 permits rebate of excise duties not included in the All Industry Rate or Brand Rate/Special Brand Rate of the Drawback Rules, allowing exporters to obtain rebate under rule 12(1)(b) where duties are outside drawback coverage. Rebate is conditional on exporters not receiving drawback under All Industry or Brand Rates and not having availed Modvat credit for the same duty under Section AA of Chapter V, Central Excise Rules, 1944. en-us Wed, 02 Sep 1998 00:00:00 +0530 Mon, 22 Sep 2008 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=227 The substituted Rule 12 permits rebate of excise duties not included in the All Industry Rate or Brand Rate/Special Brand Rate of the Drawback Rules, allowing exporters to obtain rebate under rule 12(1)(b) where duties are outside drawback coverage. Rebate is conditional on exporters not receiving drawback under All Industry or Brand Rates and not having availed Modvat credit for the same duty under Section AA of Chapter V, Central Excise Rules, 1944. Circulars Central Excise Wed, 02 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=227