Rebate of duty paid on processed textile fabrics under section 3A where the fabric is used for the manufacture of made-ups (export goods) - Problems arising due to absence of procedure

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..... ics under section 3A where the fabric is used for the manufacture of made-ups (export goods) - Problems arising due to absence of procedures - Regarding I am directed to say that it has been brought to the notice of the Board that rebate claims in respect of duty paid on processed textile fabric used as material for manufacture of made-up (export goods) are being denied on the ground(s) that the .....

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..... . 2. The board has examined the matter. In order to obviate the genuine difficulties of the exporters, especially in view of the fact that exporters were not aware of the exact procedure in the aforementioned situation, the Board has decided that the rebate sanctioning authority should, in exercise of the powers under second proviso to sub-rule (1) of rule 12, relax the procedural requirements (c .....

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..... etermined post-facto exports) in respect of the same/similar goods, by the competent authority. Accordingly, the instructions contained in Circular No. 129/40/95-CX dated 29.5.95 may also be applied, mutatis mutandis. It should, however, be ensured that the rebate claims are otherwise admissible. 3. The Board also desires that all the pending rebate claims may be decided expeditiously. Any diffic .....

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