Central Excise - Cash rebate of duty paid from 'Deemed credit register' on processed fabrics -clarification regarding

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..... 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 fabrics were used in the manufacture of made-up articles and rebate was claimed under the provisions of rule 12(1 )(b) of the Central Excise Rules, 1944. 2. The matter was examined by the Board. It h .....

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..... 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 14.10.97. 4. In view of the above it is clarified that cash rebate of the duty paid on processed fabrics from the 'deemed credit register' are permitted provided drawback of such duty are not claimed. F.No. 209/10 .....

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