Circular No. 81/81/94-CX The new Central Excise Rule 12(1) has been framed to grant rebate of duty paid on export of duty paid goods. The new rule 12(1) (a) corresponds to the earlier rule 12 of the Central Excise Rules. The fresh Notification No. 41/94 has been issued under the new Rule 12(1)(a) which permits grant of rebate on all excisable goods except mineral oil
