The Nepal Rebate Section of the Directorate processes Central Excise duty rebate claims of His Majesty's Govt. of Nepal(HMGN) under a procedure called Duty Rebate Procedure (DRP) as prescribed by Notifications issued by Department of Revenue, Ministry of Finance, Govt. of India.
The rebate of Central Excise duty is governed by the Protocol to the Treaty of Trade between India and Nepal. The details of information regarding rebate claims, their processing and sanction are given as follows:-