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    <title>Validity of Warehouse the material under Form AR 3A</title>
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    <description>Supply to an EOU requires obtaining a rewarehousing certificate within the prescribed period; absent the certificate the department will verify whether the goods reached and were accounted for by the EOU before seeking recovery. If goods were not received, the supplier becomes liable for duty and interest; if the certificate is later produced, duty may be refunded but interest is not refundable.</description>
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