Refund of CENVAT Credit: procedure for claiming and crediting unutilised input credit under partial reverse charge. Refund of CENVAT credit under Rule 5B provides that service providers who render services subject to partial reverse charge must itemise output services, values, tax liabilities and compute the refundable amount as the lesser of the receiver's service tax liability and unutilised CENVAT credit on inputs or input services; applicants must debit their CENVAT account, supply bank details, attach ST-3 returns, make prescribed declarations, and submit the form for scrutiny, sanction and accounting by Central Excise authorities.