https://www.taxtmi.com/circulars?id=54058 Exporters under the Advance Licence Scheme are precluded from claiming rebate of excise duty paid on input materials but may claim rebate of terminal excise duty paid on finished goods exported under Rule 18 of the Central Excise Rules, 2002. Corrigenda were issued to correct inadvertent drafting errors in Advance Licence notifications so as to restore the longstanding distinction that barred input-duty rebate while permitting terminal-duty rebate. Payment of terminal duty by cash or CENVAT credit remains acceptable and, where paid, is refundable on export under Central Excise law. en-us Mon, 22 Jan 2007 00:00:00 +0530 Tue, 10 Nov 2015 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54058 Exporters under the Advance Licence Scheme are precluded from claiming rebate of excise duty paid on input materials but may claim rebate of terminal excise duty paid on finished goods exported under Rule 18 of the Central Excise Rules, 2002. Corrigenda were issued to correct inadvertent drafting errors in Advance Licence notifications so as to restore the longstanding distinction that barred input-duty rebate while permitting terminal-duty rebate. Payment of terminal duty by cash or CENVAT credit remains acceptable and, where paid, is refundable on export under Central Excise law. Circulars Customs Mon, 22 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54058