RULE 100.
- Document type
- Rule
- Dated
- Category
- CENTRAL EXCISE RULES, 1944
Refund of duty on sugar received for refining.
RULE 100. Refund of duty on sugar received for refining.
Any manufacturer, who receives into his factory for the purpose of further refinement or manufacture, sugar on which duty has been paid, shall, on production of satisfactory evidence before the Commissioner that the duty has been paid in respect of such sugar, receive a refund of that duty:
Provided that the provisions of this rule shall not apply to sugar manufactured, -
(i) in a free trade zone and received by a factory in any other place in India; or
(ii) by a hundred per cent export-oriented undertaking, and received by another factory in any place in India.