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<h1>Excise Duty Reimbursement for EOU/EHTP/STP/BTP Units on Depot-Procured Fuels Clarified by DGFT Circular.</h1> The circular from the Directorate General of Foreign Trade addresses the reimbursement of excise duty for fuels procured by EOU/EHTP/STP/BTP units from domestic oil company depots. Previously, these units received duty drawbacks and excise duty exemptions for fuels from refineries or depots. However, since September 2004, fuels from depots are subject to excise duty. The circular clarifies that these units can now receive reimbursement for excise duty paid on depot-procured fuels, in addition to existing drawback rates, provided they do not claim CENVAT credit/rebate. The issue of supplies to SEZs is still under review.