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    <description>Explanations to the transitional provision define eligible duties to include Countervailing Duty and Special Additional Duty, permitting those duties paid on closing stock to be carried forward into the GST regime on implementation; claimants must maintain records evidencing duty payment. Ancillary operational questions concern treatment of customs education cesses credited to Cenvat and the processing or status of pending SAD refund files at the time of GST commencement.</description>
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