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    <title>TO ISSUE RATE DIFFERENCE CREDIT NOTE</title>
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    <description>A supplier may correct an overcharge by issuing a credit note after re warehousing where the warehousing certificate (AR 3A) exists and no duty payment is involved; intimation to excise authorities is generally unnecessary, though one advisory view suggests presenting material facts and documents to the concerned authority before issuing the credit note if the supplier seeks administrative confirmation.</description>
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