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    <title>Modvat credit - Refund of - Inputs used in the goods exported under bond</title>
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    <description>Modvat credit refund procedure is amended by substituting the opening paragraph reference from sub-rule (3) to sub-rule (13) and by revising Appendix references so that mentions of form RG 23A in paragraph 6 and in Form A, paragraph II, are replaced with &quot;form RG 23A or the deemed credit register maintained in respect of textile fabrics, as the case may be,&quot; permitting either document as evidence for claiming credit on inputs used in goods exported under bond.</description>
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      <description>Modvat credit refund procedure is amended by substituting the opening paragraph reference from sub-rule (3) to sub-rule (13) and by revising Appendix references so that mentions of form RG 23A in paragraph 6 and in Form A, paragraph II, are replaced with &quot;form RG 23A or the deemed credit register maintained in respect of textile fabrics, as the case may be,&quot; permitting either document as evidence for claiming credit on inputs used in goods exported under bond.</description>
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