https://www.taxtmi.com/article/detailed?id=1535 Rule 5 of the Cenvat Credit Rules, 2004 allows refund of accumulated and unutilised cenvat credit for inputs or input services used in goods or services cleared as exports. Supplies from domestic tariff area suppliers to SEZ units, EOUs and similar deemed export recipients have been treated as "export" under SEZ law and administrative circulars, and judicial and tribunal decisions have held that such deemed exports should qualify for refunds under Rule 5, supporting administrative allowance or amendment to remove ambiguity. en-us Tue, 13 Dec 2011 17:45:28 +0530 Tue, 13 Dec 2011 17:45:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1535 Rule 5 of the Cenvat Credit Rules, 2004 allows refund of accumulated and unutilised cenvat credit for inputs or input services used in goods or services cleared as exports. Supplies from domestic tariff area suppliers to SEZ units, EOUs and similar deemed export recipients have been treated as "export" under SEZ law and administrative circulars, and judicial and tribunal decisions have held that such deemed exports should qualify for refunds under Rule 5, supporting administrative allowance or amendment to remove ambiguity. Articles Cenvat Credit Tue, 13 Dec 2011 17:45:28 +0530 https://www.taxtmi.com/article/detailed?id=1535