https://www.taxtmi.com/circulars?id=298 The Board confirms rebate entitlement under Rule 12 for merchant exporters exporting blended or packaged tea purchased from open market or auction, treating blending and packaging as manufacture for export benefits. The notification requirement of direct factory procurement is relaxed under Rule 12(1) proviso where authorities verify export and duty payment through export endorsed AR forms with bill of lading and shipping bill, auction broker catalogues/contracts or invoices evidencing duty payment; Commissioners may relax other conditions on merits and simultaneous drawback and rebate claims are prohibited. en-us Wed, 13 Oct 1999 00:00:00 +0530 Tue, 23 Sep 2008 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=298 The Board confirms rebate entitlement under Rule 12 for merchant exporters exporting blended or packaged tea purchased from open market or auction, treating blending and packaging as manufacture for export benefits. The notification requirement of direct factory procurement is relaxed under Rule 12(1) proviso where authorities verify export and duty payment through export endorsed AR forms with bill of lading and shipping bill, auction broker catalogues/contracts or invoices evidencing duty payment; Commissioners may relax other conditions on merits and simultaneous drawback and rebate claims are prohibited. Circulars Central Excise Wed, 13 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/circulars?id=298