Refund of CENVAT credit: procedural claim via Form A with certified export proof and repayment undertaking required. Sets out conditions and procedure for refund of CENVAT credit under rule 5 where a manufacturer cannot utilize input credit against exported goods. Requires submission of Form A to the Deputy/Assistant Commissioner with Bill of Lading/Shipping Bill certified by customs, original extracts of records or deemed credit register, and a repayment undertaking for any erroneously paid refund within six months. Claims are ordinarily quarterly with specified monthly exceptions and must be filed within the statutory limitation period; refunds are sanctioned and paid by the Deputy/Assistant Commissioner after scrutiny.