Excise Rebate Policy : The scheme under which the Central Excise exemption or refund is provided is popularly known as Rebate of Central Excise. This scheme operates under Section 37 of the Central Excise and Salt Act, 1944, as amended from time to time as well as the relevant Excise Rules According to the recent amendment in lieu of the Rules 12,lZA and 191A of the Central Excise Rules, only one Rule 12 operates for exports under claim for rebate of duty. The rebate is granted on the duty levied at finished product and on inputs for this finished product. Rule 13, 191-B and 19 I-BB of Central Excise Rules have been integrated into Rule 13.