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    <title>Withdrawal of warehousing facility for removal of petroleum products without payment of duty from the refineries –Supplies to Export Oriented Units- regarding.</title>
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    <description>Withdrawal of the warehousing facility does not alter relief available to Export Oriented Units: EOUs receiving duty-paid goods may claim CENVAT Credit, utilize it for domestic duty liability, or claim refund under rule 5 of the CENVAT Credit Rules; supplies to EOUs are treated as Deemed Export, allowing manufacturers to claim refund of Terminal Excise Duty and deemed export drawback. Consequently, no additional procedures are considered necessary.</description>
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      <description>Withdrawal of the warehousing facility does not alter relief available to Export Oriented Units: EOUs receiving duty-paid goods may claim CENVAT Credit, utilize it for domestic duty liability, or claim refund under rule 5 of the CENVAT Credit Rules; supplies to EOUs are treated as Deemed Export, allowing manufacturers to claim refund of Terminal Excise Duty and deemed export drawback. Consequently, no additional procedures are considered necessary.</description>
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