https://www.taxtmi.com/caselaws?id=44000 Rule 13 of the Central Excise Rules was part of the same export-duty scheme as Rule 12 and did not operate as an independent source of exemption. Rule 12 governed rebate of duty already paid on exported goods, while Rule 13 allowed export without prior payment of duty under bond, subject to compliance with export conditions. The provision under Rule 13 merely deferred payment and protected revenue; it did not confer total excise-duty relief. Goods exported under bond remained liable in accordance with the rebate structure, and claims for complete exemption failed. en-us Thu, 27 Apr 1995 00:00:00 +0530 Fri, 11 Jul 2014 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44000 Rule 13 of the Central Excise Rules was part of the same export-duty scheme as Rule 12 and did not operate as an independent source of exemption. Rule 12 governed rebate of duty already paid on exported goods, while Rule 13 allowed export without prior payment of duty under bond, subject to compliance with export conditions. The provision under Rule 13 merely deferred payment and protected revenue; it did not confer total excise-duty relief. Goods exported under bond remained liable in accordance with the rebate structure, and claims for complete exemption failed. Case-Laws Central Excise Thu, 27 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44000