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<h1>Refund Claim for CENVAT Credit Under Rule 5B: Eligibility, Certification, and Decision Process Explained</h1> An application for refund of CENVAT Credit under Rule 5B of the CENVAT Credit Rules, 2004, is submitted to the Assistant Commissioner or Deputy Commissioner of Central Excise for services provided where the recipient is also liable for service tax. The form details the output services, service tax liabilities, and the amount eligible for refund. The claimant certifies compliance with relevant rules and declares no other claims for the same period. Bank details for refund credit are provided. The refund claim is scrutinized, and a decision is made to either sanction or reject the refund, with the outcome communicated to relevant authorities.