794/CBDT.

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.... and Rules 12 and 12-a of the Central Excise Rules, 1944 are relevant. 2. Whereas drawback is the repayment of duty chargeable on any imported materials or exciseable materials used in the manufacture of goods exported, a rebate of excise duty is the repayment of the excise duty initially charged (if charged) on the manufactured product. 3. The Central Excise and Customs authorities already have....

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....ealing with the income-tax case of an exporter, it is necessary to find out the amount of excise and customs duty drawbacks/excise duty rebate allowed to him in order to verify that these are duly accounted for. All the ITOs assessing exporters may, therefore, be advised to call from the assessees full particulars thereof. Where considered necessary, the particulars thus obtained may be test-chec....