REBATE OF DUTY ON EXPORT GOODS & MATERIAL USED IN MANUFACTURE OF SUCH GOODS
The rebate of duty is paid on excisable goods that are exported or, duty that has been paid on the material used in the manufacture of such export goods. This rebate of duty can be claimed under Rule of 18 of Central Excise Rules, 2002.
The central government by notification can grant rebate for the following:
- The duty paid on excisable goods
- The duty paid on materials used in the manufacture
- The processing of goods which are exported
The rebate will be subject to such conditions/limitations, if any, and fulfilment of such process, as may be specified in the notification.