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    <title>Rule 5 read with notification 27/2012</title>
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    <description>Query concerns whether Total Turnover for a 100% services EOU includes exports billed but not realised and whether Cenvat Credit not refundable in the present quarter can be carried forward, and whether SEZ units may claim refunds under Notification 27/2012 despite Notification 40/2012 existing; forum participants sought clarification without providing a conclusive interpretation.</description>
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