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    <title>Claim of refund of Cenvat Credit - &quot;Form A&quot; has been amended</title>
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    <description>Amendments align refund entitlement with CENVAT Credit Rules by inserting &quot;in relation to&quot; and replacing &quot;in&quot; with &quot;for&quot;, ensuring refunds cover all goods and input services on which CENVAT is allowable. Deletion of an illustrative appendix provision confirms CENVAT availed in earlier periods is refundable and requires refund calculation by applying the export-to-total turnover ratio to the total Cenvat balance at the quarter/month end. Prospective changes replace Annexure Conditions A and B with a certified table requiring officer or auditor verification to expedite processing.</description>
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