Refund of Terminal Excise Duty allowed where duty paid from CENVAT credit; safeguards required to prevent duplicate claims. Refund of Terminal Excise Duty (TED) is allowable under FTP where no ab-initio exemption applied and the duty was paid using CENVAT credit, subject to all FTP conditions and safeguards to ensure the TED has not been or will not be claimed by any other mechanism. No refund is permitted where ab-initio exemption existed.