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Rule 5 - Refund of CENVAT credit - Cenvat Credit Rules, 2004
Cenvat Credit Rules, 2004
1 5. Refund of CENVAT Credit. - (1) A manufacturer who clears a final product or an intermediate product for export without payment of duty under bond or letter of undertaking, or a service provider who provides an output service which is exported without payment of service tax, shall be allowed refund of CENVAT credit as determined by the following formula subject to procedure, safeguards, conditions and limitations, as may be specified by the Board by notification in the Official Gazette Refu ....... - .......