Rebate of excise duty paid on processed textile fabrics notified under Section 3A of the Central Excise Act, 1944 for the period 16.12.98 to 15.2.99

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....section 3A of the Central Excise Act, 1944 for the period 16.12.98 to 15.2.99 - Instructions regarding I am directed to say that a doubt has arisen whether the rebate of central excise duty paid processed textiles fabrics notified under section 3A of the Central Excise Act, 1944 for the period 16.12.98 (the day processed fabrics were covered were covered under this levy based on capacity of pro....

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....ut were included in Notification Nos. 31/98-CE(N.T.) dated 24.8.98, 42/94-CE (N.T.) dated 22.9.94 and 50/94-CE (N.T.) dated 22.9.94 on 11.5.99 by notification No. 30/99-CE(N.T.) so as to apply the same formula to determine the rebate. The relevant period under consideration is from 13.1.99 to 10.5.99 concerning exports of these goods. 3. The Board has examined the matter in consultation with Mi....

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....cations are not hit by the principles of retrospectivity. 4. In view of the above legal position, the Board has decided that the exporters of the said goods will be entitled for rebate under rule 12 of the Central Excise Rules in respect of said goods cleared from the factory of independent manufacturers and exported during 1.8.97 (inclusive to 23.8.98 and the formula for computation of rebate ....