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    <title>VAT refund on raw materials for Exportation of Finished Goods</title>
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    <description>Inputs and packaging for manufactured exports cannot be purchased against H Form; VAT paid on inputs used in exported finished goods is refundable as unadjusted carried-forward input tax credit under GVAT, and manufacturers should apply to the state VAT authority for refund. Exporters may claim All Industry Drawback or seek Brand/Special Brand rate fixation, but duty drawback is reduced to the extent CENVAT credit has been availed.</description>
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      <description>Inputs and packaging for manufactured exports cannot be purchased against H Form; VAT paid on inputs used in exported finished goods is refundable as unadjusted carried-forward input tax credit under GVAT, and manufacturers should apply to the state VAT authority for refund. Exporters may claim All Industry Drawback or seek Brand/Special Brand rate fixation, but duty drawback is reduced to the extent CENVAT credit has been availed.</description>
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