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    <description>The applicable time limit for reversal of Cenvat credit for the April-June 2017 period is governed by the explanatory clauses within the Cenvat Credit Rules (Explanation II, III and IV). Reversals under the amended CGST framework attract interest. No extension of the statutory time limit for 2017-18 reversals is recognised, and the referenced judicial orders do not affect the prescribed time limitation under the CGST Rules.</description>
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