Large Taxpayer Unit: centralised administration of excise, service and income tax with interunit credit and goods transfer facilities. Creates a Large Taxpayer Unit (LTU) regime consolidating central excise, service tax and income tax jurisdiction for eligible taxpayers upon acceptance of a consent form; assigns a Client Executive as single-point interface; permits inter-unit removal of goods without payment of duty and transfer of CENVAT credit between units subject to conditions and utilisation limits; allows self-adjustment of excess duty paid subject to unjust enrichment rules; mandates e-payment of duties in normal course; and prescribes detailed transitional rules for refund claims, audits, adjudication, investigations, arrears and appellate files, with specified responsibilities for jurisdictional commissionerates.