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    <title>Reversal of Credit After Export Completion Doesn&#039;t Mean Non-Availment; Timing Crucial for Customs and Tax Credit Use.</title>
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    <description>Whether reversal of credit would amount to non availment of credit - it is difficult to accept the contention that reversal of credit amounts to non-availment of credit, especially when the reversal was made long after the exports have been made - AT</description>
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