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    <title>Refund of cenvat balance</title>
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    <description>Where supplies are made to an export-oriented unit without duty and an accumulated CENVAT credit balance results, the taxpayer should approach the Department and apply for refund of the accumulated CENVAT credit as the operative administrative remedy.</description>
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      <description>Where supplies are made to an export-oriented unit without duty and an accumulated CENVAT credit balance results, the taxpayer should approach the Department and apply for refund of the accumulated CENVAT credit as the operative administrative remedy.</description>
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