<h1>Government revises central excise exemption and CENVAT refund rules, changing eligibility and procedures for specified goods and locations</h1> On 27 March 2008 the government amended all major central excise exemption notifications to revise the scheme for refund of duty paid in excess of CENVAT credit. The amendments modify exemptions and CENVAT utilization rules across multiple prior notifications affecting units in Sikkim, Jammu & Kashmir, North-East states, Industrial Growth Centres/industrial parks, and a five-year excise holiday for units in Kutch, among others, thereby altering eligibility and procedural treatment for excise duty exemptions and refunds for specified goods and locations.