CENVAT credit refund under Rule 5 requires proportional calculation, supporting export documentation, auditor certification, and bank details.

Refund of CENVAT credit under Rule 5 is calculated by allocating net CENVAT credit proportionately to exports: refund for goods = (value of goods exported) x (Net CENVAT Credit)/(Total Turnover), and similarly for services. The claimant must provide period-specific export and turnover particulars, evidence (shipping bills, bank realization certificates), auditor's certification where required, bank account details for credit, and declarations that conditions of Rule 5 are satisfied and no duplicate claims exist; the claimed amount must not exceed computed entitlement and available CENVAT balances.

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