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    <description>Eligibility for refund of excise duty and VAT on inputs purchased by an SSI manufacturer who supplies only to export recipients depends on the rebate mechanism under Rule 18 of the Central Excise Rules and the refund/credit rules under the Cenvat framework; notifications that amend the definition of Export Goods modify entitlement and may affect both rebate claims and Cenvat credit refund claims, requiring assessment of export-linked eligibility and procedural compliance.</description>
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