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<h1>Transitional tax relief for returned goods: no tax if returned within prescribed period, otherwise input tax credit recovery applies.</h1> Where goods removed before the appointed day for tests or other non manufacturing processes are returned on or after the appointed day, no tax is payable if returned within six months from the appointed day; the competent authority may extend this period by two months on sufficient cause, and failure to return within the period (including any extension) renders input tax credit liable to be recovered under section 184; alternatively the goods may be transferred from the other premises on payment of tax in India or without payment for exports within the said period.
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