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TMI BlogRebate / Refund of excise duty paid at the time of exportX X X X Extracts X X X X X X X X Extracts X X X X ..... Rebate / Refund of excise duty paid at the time of export X X X X Extracts X X X X X X X X Extracts X X X X ..... han Nepal and Bhutan. On the other side, various industries situated in certain specified areas are eligible for exemption under various notifications under a special scheme of exemption. Under this scheme these units pay excise duty first and than claim the refund under the respective notifications. Therefore, there was a threat of double refund or misuse of special scheme by availing refund u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder notification no. 19/2004 as well as in the respective notifications. To curb the chances of such double refund or misuse of special scheme, central government has inserted conditions no. (h) to the notification 19/2004 that where the units are availing exemption under the following notifications, they shall not be eligible for refund under this notification. Notification Exemption No. 03 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2/1999 - CE- dated - 08-07-1999 Exemption to North East States from Excise duty to goods cleared from a unit located in the Growth Centre or Integrated Infrastructure Development Centre or Export Promotion Industrial Park or Industries No. 033/99 - CE- dated - 08-07-1999 Excise Exemption to specified goods of factories in North East (Assam, Tripura, Meghalaya, Mizoram, Manipur, Nagaland or Arun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... achal Pradesh) No. 039/2001 - CE- dated - 31-07-2001 5 Year Excise Free Holiday for Units in Kutch District of Gujarat No. 056/2002 - CE- dated - 14-11-2002 Industrial Growth Centres/Industrial Infrastructure/EP Indl. Parks, etc. Units - Exemption from Excise Duty No. 057/2002 - CE- dated - 14-11-2002 Jammu & Kashmir Units - Exemption from Excise Duty of Specified Goods No. 056/2003 - CE- d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated - 25-06-2003 Exemption and Utilization of CENVAT credit under the CENVAT Credit Rules, 2002 - Sikkim No. 071/2003 - CE- dated - 09-09-2003 Exempts the goods in the State of Sikkim No. 020/2007 - CE- dated - 25-04-2007 Exempts the goods - First Schedule CE Tariff Act, 1985 other than those mentioned in the Annexure and cleared from a unit located in the States of Assam or Tripura or Megha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laya or Mizoram or Manipur or Nagaland or Arunachal Pradesh or Sikkim
Also see:
Chapter no. 26B of Central Excise Manual - EXPORT OF EXCISABLE GOODS - UNDER CLAIM OF REBATE X X X X Extracts X X X X X X X X Extracts X X X X
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