https://www.taxtmi.com/circulars?id=61617 Amendments clarify that refund of accumulated Cenvat credit and rebate of duty are allowable only where goods are physically taken out of India. "Export goods" is defined as goods to be taken out of India and the Central Excise Rules explanation confirms export means taking goods out of India, including ship/aircraft stores. Supplies that do not leave India, i.e., deemed exports (for example to EOUs, EHTPs, STPs), are not eligible for cash refund or rebate. Jurisdictional officers must apply these amendments when sanctioning refunds and rebates. en-us Wed, 04 Mar 2015 00:00:00 +0530 Wed, 26 Jun 2019 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61617 Amendments clarify that refund of accumulated Cenvat credit and rebate of duty are allowable only where goods are physically taken out of India. "Export goods" is defined as goods to be taken out of India and the Central Excise Rules explanation confirms export means taking goods out of India, including ship/aircraft stores. Supplies that do not leave India, i.e., deemed exports (for example to EOUs, EHTPs, STPs), are not eligible for cash refund or rebate. Jurisdictional officers must apply these amendments when sanctioning refunds and rebates. Circulars Central Excise Wed, 04 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61617