https://www.taxtmi.com/circulars?id=228 Rebate of central excise duty is provided for specified non-alloy steel ingots, billets and hot re-rolled products when exported or used as materials in export goods, conditional on duty being paid under Section 3A. The rebate is set at twelve percent of FOB or invoice value, with a capped arrangement for exports to Nepal and a prohibition on claiming rebate for materials procured from the open market. Rebate is payable only where duty has been fully discharged at clearance, though delayed duty payments later regularized are permitted; procedural sanctions follow prescribed annexures. en-us Wed, 02 Sep 1998 00:00:00 +0530 Mon, 22 Sep 2008 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=228 Rebate of central excise duty is provided for specified non-alloy steel ingots, billets and hot re-rolled products when exported or used as materials in export goods, conditional on duty being paid under Section 3A. The rebate is set at twelve percent of FOB or invoice value, with a capped arrangement for exports to Nepal and a prohibition on claiming rebate for materials procured from the open market. Rebate is payable only where duty has been fully discharged at clearance, though delayed duty payments later regularized are permitted; procedural sanctions follow prescribed annexures. Circulars Central Excise Wed, 02 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=228