As per Notification No.20/2007, exemption is granted to certain specified goods cleared from North Eastern States in respect of duty paid in cash.
Where a manufacturer has cleared final products as per this notification and
is unable to utilize the CENVAT credit of duty taken on inputs required for manufacture of final products specified in the said notification, other than final products which are exempt or subject to nil rate of duty,
for payment of duties of excise on said final products,
then the Central Government may allow the refund of such credit subject to such procedure, conditions and limitations, as may be specified by notification.Â