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    <description>Refund of service tax under Rule 5 of the Cenvat Credit Rule as unutilized Cenvat does not affect entitlement to All Industry Duty Drawback unless the drawback schedule for the product&#039;s tariff heading specifically provides otherwise; both benefits may be availed concurrently, subject to comparing drawback rates with and without Cenvat and conducting a cost-benefit analysis.</description>
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