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    <title>Whether Adjustment of Central Excise Duty paid @1% can be done if the jewellery is returned</title>
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    <description>Adjustment of excise duty on returned jewellery depends on the returns framework in the Central Excise Rules: the applicable sub rule is determined by the factual ground for return, and that sub rule prescribes whether duty may be refunded, credited, or otherwise adjusted subject to its documentary and procedural prerequisites.</description>
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