Refund of cenvat balance

[Amit Apshankar]

Sir,

We are supply the goods to EOU under CT 3 without duty. We have so much cenvat credit balance. Any provision under central excise for  refund the accumulated cenvat credit  balance.  

[YAGAY and SUN]

Yes, you may approach to the Department in this regard for refund of CENVAT credit.

AI Summary

CENVAT credit refund: suppliers to export-oriented units may seek refund by applying to the department.
Where supplies are made to an export-oriented unit without duty and an accumulated CENVAT credit balance results, the taxpayer should approach the Department and apply for refund of the accumulated CENVAT credit as the operative administrative remedy.