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    <title>Regarding duty paid sale return</title>
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    <description>Respondents cite Rule 16 of the Central Excise Rules, 2002: intimation of return must be filed in Annexure-51 to the competent authority within 24 hours; the departmental officer will verify the goods within 48 hours; goods may be re-entered for reuse or rework only after verification and departmental clearance.</description>
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