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    <title>Refund of Accumulated Cenvat Credit</title>
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    <description>The operative avenue for recovery is a refund of unutilised Cenvat credit claimable where physical exports have occurred, irrespective of whether the exported goods are excisable or exempted; conversely, for domestic clearances of exempt goods Cenvat credit on inputs is not available and no refund arises when the credit is ineligible.</description>
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