Automobile cess and EC/SHEC thereon held as excise duty; eligible for export rebate

Central Excise : Since provisions of Central Excise Act relating to 'levy and collection' and 'refund' of duty are made applicable to Automobile Cess, hence : (a) 'Automobile Cess and EC/SHEC thereon' is 'duty of excise' in terms of section 3 of the Central Excise Act, 1944; and (b) 'refund' as defined in section 11B ibid would include 'rebate' is accordingly, eligible for rebate under rule 18 of the Central Excise Rules, 2002