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    <title>Refund of unavailed CENVAT Credit</title>
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    <description>Refund of unavailed CENVAT credit is permitted when goods are exported under bond or letter of undertaking or when output services are exported without payment of service tax, enabling refund of accumulated CENVAT; in other cases, including domestic clearances or supplies on which duty/service tax is paid, no refund of unutilized CENVAT credit is available.</description>
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