relation to any goods
manufactured in India, and exported, means the
rebate of duty chargeable on any imported materials
or excisable materials used ... relation to any
goods manufactured in India, and exported, the drawback
means the rebate of duty chargeable on any imported materials
or excisable materials used
Full Bench-CEXA.13.2007+2.doc
(a) rebate of duty of excise on excisable goods
exported out of India or on excisable materials used ... this section, -
(A) "refund" includes rebate of duty of excise on
excisable goods exported out of India or on excisable
materials used
this section, -
(i) "refund" includes rebate of duty or excise on excisable
goods exported out of India or on excisable materials used
Full Bench-CEXA.13.2007+2.doc
(a) rebate of duty of excise on excisable goods
exported out of India or on excisable materials used ... this section, -
(A) "refund" includes rebate of duty of excise on
excisable goods exported out of India or on excisable
materials used
export. DGFT has adopted these rates, to the
extent applicable, for deemed exports, so that wherever it
is admissible under FTP, for deemed exports, DGFT ... categorically provides that supplies
will be eligible for deemed exports drawback provided
CENVAT credit/rebate has not been availed of. Para 8.3.3
of Handbook
willful suppression / fraudulent intent aimed
at availing CENVAT credit, rebate, refund, drawback,
benefits under export promotion/reward schemes.
(d) Cases wherein Customs/Excise duties ... willful
suppression / fraudulent intent aimed at availing Cenvat
Credit, rebate, refund, drawback, benefits under export
promotion/ reward schemes. Thus, the cases of the nature
1098/13
not exported out of India and the exports of Indian goods are not put to a
disadvantage and remain competitive in the fiercely ... relation to any goods
manufactured in India and exported, to mean the rebate of duty or tax, as the
case may be, chargeable
Full Bench-CEXA.13.2007+2.doc
(a) rebate of duty of excise on excisable goods
exported out of India or on excisable materials used ... this section, -
(A) "refund" includes rebate of duty of excise on
excisable goods exported out of India or on excisable
materials used
this section, -
(i) "refund" includes rebate of duty or excise on excisable
goods exported out of India or on excisable materials used
this section, -
(i) "refund" includes rebate of duty or excise on excisable
goods exported out of India or on excisable materials used
