TMI BlogSeeks to prescribe the procedure for refund of CENVAT credit under rule 5 of CENVAT Credit Rules, 2002.X X X X Extracts X X X X X X X X Extracts X X X X ..... credit of specified duty allowed in respect of inputs used in or in relation to the manufacture of final products which are cleared for export under bond may be allowed subject to the safeguards, conditions and limitations, set out in the Appendix to this notification. APPENDIX 1. The goods are exported in accordance with the procedure laid down in the Central Excise Rules, 2002. 2. The claims for such refund are submitted not more than once in any quarter in a calendar year. Provided that where the average export clearances of dutiable goods in value terms is seventy per cent. or more of the total clearances of dutiable goods in the preceding three months, the claims for such refund may be made for each calendar month. Provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inal are lodged with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, before the expiry of the period specified in section 11B of the Central Excise Act, 1944 (1 of 1944). 7. The refund of excise duty is allowed by the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be. ANNEXURE FORM 'A' (See paragraph 4 of Appendix) Application for refund of CENVAT credit under rule 5 of the CENVAT Credit Rules, 2002 (Refund relating to quarter or month - ) To The Deputy / Assistant Commissioner of Central Excise, Sir, I/We have exported under-mentioned quantity and description of the goods to _________. A copy of the relevant B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise Rules, 2002. I/We declare that we have not filed /will not file any other claim for refund under rule 5 for the same quarter or month to which this claim relates. Signature and full address of the claimant (s) Refund Order No. ____________ Date ____________________ The claim of Shri /Messrs. _______________ has been scrutinized with the relevant Bill of Lading or Shipping Bill or Export application and refund of Rs______________(Rs._________) is sanctioned. Date__________ Deputy / Assistant Commissioner of Central Excise___________ Forwarded to- (1) The Chief Accounts Officer, Central Excise, for information and necessary action. (2) The Commissioner of Central Excise __________________ Date_____________ Deputy / Assi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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