Rebate under Rule 18 on clearances made to SEZs. reg

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....mmissioners of Customs & Central Excise Sub: Rebate under Rule 18 on clearances made to SEZs. reg. A few representations have been received from various field formations as well as from various units on the issue of admissibility of rebate on supply of goods by DTA units to SEZ. 2. A view has been put forth that rebate under Rule 18 of the Central Excise Rules, 2002 read with Notification 19/....