Benefits in respect of exports made under DFIA

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..... ainst the Authorization". Similarly Customs Notification No. 40/2006 dated 1st May, 2006 provides that for exports made under DFIA, the CENVAT facility under CENVAT Credit Rules 2004 for the facility under Rule 18 or Rule 19(2) under Excise Rules 2002 cannot be availed in respect of the inputs used in the product exported under DFIA. Instances have come to our notice where exporters have availed .....

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