Refund of accumulated cenvat credit

[madhavvan n]

we have huge accumulated cenvat credit can we calim refund of the same kindly let me know the provisions

AI Summary

Refund of accumulated cenvat credit: available for exports or via rebate if duty paid and utilization restricted.
Refund of accumulated cenvat credit is available for exports under the export refund provision; if the department prevents utilization, refund may follow upon proof of that restriction. Alternatively, exporters may pay duty from cenvat on export and claim rebate by submitting proof of export at the port.