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<h1>Govt Waives Excise Duty on Agri Zinc Sulphate for 2007; Refunds Available for Eligible Manufacturers Under Section 11C.</h1> The Central Government, under Section 11C of the Central Excise Act, 1944, has issued a notification regarding the non-recovery of excise duties on Agricultural grade Zinc Sulphate used as a micronutrient for the period from January 1, 2007, to October 8, 2007. This decision acknowledges a general practice of non-levy during that time. To benefit from this notification, units must reverse any credit taken for input services related to the manufacture of these goods. Refunds are available for manufacturers who have paid the duty, either in cash or through Cenvat credit, following specific guidelines.