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    <title>Refund of Cenvat Credit</title>
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    <description>Cenvat credit is available where domestic suppliers deliver inputs to a Special Economic Zone developer or unit against the ARE form, such supplies being treated as physical export; suppliers can therefore avail Cenvat credit on inputs used for such supplies. However, claiming credit for periods prior to the end of 2008 has been litigated, so retrospective claims carry litigation risk.</description>
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