Deemed export refund entitlement preserved for Appendix-13 financed projects, independent of countervailing duty payable on import. Supplies to projects financed by agencies/funds listed in Appendix-13 will continue to receive refund of excise duty without relating the refund to whether countervailing duty is payable on import, provided all Foreign Trade Policy eligibility and procedural conditions for such projects are met; supplies satisfying CBEC notification conditions remain exempt from excise duty. Cases rejected earlier on the basis of the prior CVD-related stipulation may be re-opened suo-moto and reconsidered.