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    <title>Rejected Goods by Customers</title>
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    <description>Where goods returned as rejected were originally invoiced with excise duty and Central Sales Tax paid, there is no straightforward statutory or practical refund mechanism for excise or CST in domestic return situations; contributors note refunds are rarely sanctioned outside export cases, and practical recovery depends on whether the buyer claimed transitional ITC via TRANS 1 and possesses requisite stock and documents, so suppliers typically limit credit notes to basic value adjustments while excise and CST remain with the government.</description>
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      <description>Where goods returned as rejected were originally invoiced with excise duty and Central Sales Tax paid, there is no straightforward statutory or practical refund mechanism for excise or CST in domestic return situations; contributors note refunds are rarely sanctioned outside export cases, and practical recovery depends on whether the buyer claimed transitional ITC via TRANS 1 and possesses requisite stock and documents, so suppliers typically limit credit notes to basic value adjustments while excise and CST remain with the government.</description>
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