Special CVD refund: manufacturers claiming exemption cannot obtain refund; credit available only if excise paid. Clarifies that Special CVD paid on imported inputs is eligible for CENVAT credit and can be utilized where the manufacturer pays excise duty on the final product; manufacturers availing full exemption for final products who do not pay excise duty cannot claim CENVAT credit or refund under the customs exemption notification, and refund is unavailable where the State VAT payment condition on inputs cannot be satisfied because inputs are consumed in manufacture.