Cenvat credit refund for additional excise duty permitted under rule five even if duty not leviable on finished goods. Unutilized CENVAT credit of Additional Excise Duty (Goods of Special Importance) paid on inputs is admissible under rule 3, and, with the restriction in sub rule (6) removed by notification, such admissible unutilized credit is refundable under rule 5 of the CENVAT Credit Rules even if that duty is not leviable on the finished product; pending cases should be decided accordingly.