Refund of Cenvat Credit: unutilised input and input service credit refundable for exports subject to procedural safeguards and proportionate limit. Refund of CENVAT credit is allowed for inputs and input services used in export of goods under bond/letter of undertaking and for exported output services without payment of service tax, subject to conditions: compliance with export procedure, submission of Form A with shipping bill or certified copy or invoice and bank realisation certificate, filing within the statutory claim period, and refund limited to unutilised credit where it cannot be utilised against duties, with input service credit refundable proportionately to the export turnover-to-total turnover ratio for the claim period.