Rebate of duty paid on processed textile fabrics under section 3A where the fabric is used for the manufacture of made-ups (export goods) - Problems arising due to absence of procedure

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.... on processed textile fabrics under section 3A where the fabric is used for the manufacture of made-ups (export goods) - Problems arising due to absence of procedures - Regarding I am directed to say that it has been brought to the notice of the Board that rebate claims in respect of duty paid on processed textile fabric used as material for manufacture of made-up (export goods) are being denie....

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....he new levy under Section 3A. 2. The board has examined the matter. In order to obviate the genuine difficulties of the exporters, especially in view of the fact that exporters were not aware of the exact procedure in the aforementioned situation, the Board has decided that the rebate sanctioning authority should, in exercise of the powers under second proviso to sub-rule (1) of rule 12, relax ....