Rebate of excise duty paid on processed textile fabrics notified under section 3A of the Central Excise Act, 1944

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..... rtain issues - It has been brought to the notice of the Board that after the new levy under section 3A of the Central Excise Act, 1944 production), the exporters of such goods were not aware as to what procedure should have been followed. Few exports were effected by indicating / writing on export documents (AR-4, Export Invoice, etc.) that the exports were under bond. Different phrases were used .....

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..... on of export under 'bond' does not arise. The indication/writing on the export documents (such as invoices, AR4 etc.) - "exports under bond" or any other phrase does not vitiate the rebate claims. It has, minor deviations subject to the condition that the goods in question are actually exporter and the duty was paid by the independent processors' factory. 4. Regarding the question whether merchan .....

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..... nt processing factory under his jurisdiction, for each month, on the basis of the RT-12 Return pertaining to a month of such factory. A claim from a merchant-exporter can easily be verified by applying the rate of rebate relating to a particular month to the quantity of processed textile fabrics manufactured and exported during that month. Sd/- (P K Sinha) Under Secretary (CX.6) - Circula .....

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