Refund of CENVAT Credit allowed under rule 5 subject to quarterly claims, procedural filing, and auditor certification. Refunds of CENVAT credit under rule 5 are allowed subject to prescribed safeguards and limitations: one quarterly claim (two where both goods and services are exported), computation of export and total turnover as per returns and rule 5 provisions, refund capped by the CENVAT balance at quarter end or filing, mandatory debit of the claimed amount from the CENVAT account on claim, and entitlement to re credit any unsanctioned difference; claims must be filed in Form A with specified enclosures including bank realisation certificates and an auditor certificate in Annexure A I.