Government of India
Ministry of Finance, Department of Revenue
Central Board of Excise and Customs, New Delhi
Subject: Central Excise-Admissibility on rebate when duty paid through RG 23A Part II-Regarding.
I am directed to invite your attention to Circular No. 33/33/94-CX.8 dated 4.5.1994(F.No. 267/ 19/94-CX.8) whereby consolidated instructions to streamline procedures under MODVAT scheme were issued. In the said Circular, after para (xiv), the following para shall be added:-
“(xv) It is clarified that cash rebate would be permissible as provided for in the Circular No. 21/89-CX.6 dated 4th April, 1989 issued from. F.No. 210/21/87-CX.6”