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of <h1>Refund of 4% Special CVD Not Available for Textile Manufacturers Opted Out of CENVAT Credit Scheme.</h1> The circular addresses the refund of the 4% Additional Duty of Customs (Special CVD) as per Notification No. 102/2007-Customs, specifically concerning manufacturers in the textile sector. It clarifies that manufacturers who have opted out of the CENVAT Credit Scheme and do not pay excise duty on their final products are not eligible for this exemption. The refund is not applicable if imported inputs with paid Special CVD are used in manufacturing exempted final products, as the condition of paying State VAT on these inputs cannot be met. A public notice is advised for guidance.
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