Conditions and limitations for grant of Refund:

(a ) Export of excisable goods ,after payment of duty ,directly from a factory/warehouse except on order of CBEC.

(b ) Export within 6 months from the date on which goods were cleared for export from the factory/warehouse of the manufacturer  OR within such extended time as the Commissioner of Central Excise may allow.

(c ) The market price of the excisable goods is not less than the amount of rebate of duty claimed

(d ) Rebate amount must not be less than Rs. 500

(e ) No rebate on prohibited goods.

(f ) No rebate to manufacturer availing area based exemption.