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    <title>Recovery of duty in certain case</title>
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    <description>The Assistant Commissioner or Deputy Commissioner of Central Excise must ensure concessional imports are used for the intended manufacture or re exported and, if not, recover the difference between duty leviable but for the exemption and any amount paid on import, along with interest at the rate notified under Section 28AB from the date of importation until full payment.</description>
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      <description>The Assistant Commissioner or Deputy Commissioner of Central Excise must ensure concessional imports are used for the intended manufacture or re exported and, if not, recover the difference between duty leviable but for the exemption and any amount paid on import, along with interest at the rate notified under Section 28AB from the date of importation until full payment.</description>
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