Refund of Cenvat Credit allows exporters to obtain cash refunds when duty credit cannot be adjusted against payable duties or service tax. Credit of duty on inputs or input services used in manufacture or in providing exported output services may be utilized for payment of duty on home-consumed goods, on goods exported on payment of duty, or for payment of service tax on exported services; if such adjustment is not possible, a cash refund of the unadjusted Cenvat credit is allowed subject to the conditions specified in the notification under Rule 5 of the CCR.