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    <title>Clearence of goods to SEZ from DTA</title>
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    <description>Where a manufacturer&#039;s UT 1 has lapsed but cenvat credit is available, goods cleared from DTA to an SEZ unit may be cleared under rebate by adjusting against cenvat credit; CBEC Circular No.1001/08/2015 CX dated 28.04.2015 confirms that rebate of excise duty paid on DTA supplies to SEZ units can be claimed.</description>
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