Rebate under Rule 12 of the Central Excise Rules 1944 will be granted without insisting on for ‘Disclaimer Certificate’ where the goods initially cleared by the manufacturer on payment of duty for home-consumption are diverted for export

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....e factory Premises -Relaxation regarding 'Disclaimer Certificate' requested by M/s. ACCE Industries, Mumbai. I am directed to say that the Board has received representations from exporters that rebate under Rule 12 of the Central Excise Rules 1944 are not being granted where the goods initially cleared on payment of duty for home consumption were diverted for export following the procedure conta....

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....he above mentioned circular provides sufficient safeguards against sanction of double rebate claims in respect of the same consignments exported by way of verification of duty payment by the Central Excise Officers and endorsement on the invoice of the manufacturer. 3. In view of the above, it has been decided that rebate under Rule 12 of the Central Excise Rules 1944 will be granted without ins....