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<h1>Refund Procedures for CENVAT Credit Under Rule 5: Quarterly Claims for Exported Goods and Services</h1> The notification outlines the conditions and procedures for refunding CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004. It applies to inputs or input services used in manufacturing final products or providing output services that are exported without paying service tax. Claims must be submitted quarterly, except for high-export entities or Export Oriented Units, which can file monthly. Refunds are limited to the ratio of export turnover to total turnover. Applications must be submitted with relevant documentation to the appropriate Central Excise authority within specified time limits. The notification was superseded by a later notification in 2012.