Cash rebate entitlement affirmed for duties paid through RG 23A Part II under Modvat guidance. Clarification that cash rebate is permissible under the Modvat framework where duty has been discharged through RG 23A Part II, by reference to the rebate instructions set out in Circular No. 21/89-CX.6; the circular inserts a new paragraph after para (xiv) of the consolidated Modvat instructions to confirm that eligibility.