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    <title>Benefit of refund cannot be claimed under Inverted Duty Structure relating to manufacturing of non-edible neem oil</title>
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    <description>Non edible chemically modified neem oil is classifiable under HSN 1515 as a fixed vegetable oil (retaining neem oil&#039;s essential character) and, as a good falling under chapter 15, is subject to the Notification that precludes refund of unutilised input tax credit arising from an inverted duty structure; accordingly the applicant cannot claim refund relief.</description>
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      <description>Non edible chemically modified neem oil is classifiable under HSN 1515 as a fixed vegetable oil (retaining neem oil&#039;s essential character) and, as a good falling under chapter 15, is subject to the Notification that precludes refund of unutilised input tax credit arising from an inverted duty structure; accordingly the applicant cannot claim refund relief.</description>
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