practising
338 Points
Joined November 2011
Refund and rebate are two things. Rebate is allowed aginst export of goods cleared on payment of duty.whereas refundis allowed of duty paid in excess or of duty paid on material used in the manufacture of export goods. Read Section 11A of the Central Exxcise Act, 1944 and rule 5 of the Cenvat Credit Rules, 2004..For procedure, pl. see chapter of refund of duty given under the Central Excise Supplementary Instructions, 2005. For further query, send e-mail
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