Non-recovery of excise duty for agricultural zinc sulphate where general practice omitted levy; credit reversal required for relief. The Central Government directs that excise duties not levied due to a general practice on Agricultural grade Zinc Sulphate ordinarily used as a micronutrient shall not be required to be paid for the period in question, subject to reversal of any cenvat credit taken in respect of inputs and services used in manufacture; only manufacturers who paid duty may claim refunds, with cash payments refunded in cash and credit-based payments refunded by reinstating cenvat credit.