Rebate when duty paid through RG23A Part II - Central Excise - 21/89-CX.6

Rebate when duty paid through RG23A Part II Circular No. 21/89-CX.6 Dated 4-4-1989 [From F. No. 210/21/87-CX.6] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs, New Delhi Subject : Central Excise - Admissibility of rebate when duty paid through R.G. 23A Part II - Regarding. I am directed to refer to Board's instructions F. No. 8/1/70-CX.6, dated 15-5-1970 (Circular No. 6/70) wherein it had, inter alia, been clarified in consultation with the Comptroller and Auditor General that rebate could be sanctioned in cash where duties on exported goods were paid through debits in the RG 23 register. 2. It has been decided by the Board that the above instructions will mutatis mutandis, apply even in respect of payments made in respect of export goods through debits in the RG 23A register maintained under MODVAT Scheme. 3. The field formations may be suitably advised. (This disposes of Collector of Central Excise, Bombay-I's letter No. V(30)305/Gen/86, dated 11-2-1987) Please acknowledge receipt of these instructions.