Cash rebate of the duty paid from RG 23A part II as well as from RG 23C part II are permitted. The same principle will apply to the duty paid through the deemed credit register. Cash rebate of the duty paid on processed fabrics from the deemed credit register are permitted provide drawback of such duty are not claimed

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..... No. 407/40/98-CX dated 15/7/1998 Subject: Central Excise - Cash rebate of duty paid from 'Deemed credit register' on processed fabrics - clarification I am directed to say that it has been brought to the notice of the Board that the rebates are not being sanctioned to the exporters who paid duty from the 'deemed credit' register' on the processed fabrics, especially where duty paid fabric .....

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..... er the Central Excise Duty incident suffered on fabrics. In that case, such exporters who exported the goods (made-ups) under the claim of drawback, are not eligible for rebate under rule 12(l)(b). The Drawback Directorate by circular No. 49/96-Cus dated 22.10.96 had already clarified this position and the same was reiterated in the Board's Circular No.343/59/97-CX dated 14.l0.97. 4. In view of .....

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