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    <description>Refund of unutilised CENVAT credit is generally restricted and available only under specified provisions of the CENVAT Credit Rules (notably referenced as Rule 5); alternatively, transfer of unutilised CENVAT credit to other units may be effected through the LTU transfer procedure, subject to compliance with its formalities and verification of the precise nature of the credit.</description>
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      <description>Refund of unutilised CENVAT credit is generally restricted and available only under specified provisions of the CENVAT Credit Rules (notably referenced as Rule 5); alternatively, transfer of unutilised CENVAT credit to other units may be effected through the LTU transfer procedure, subject to compliance with its formalities and verification of the precise nature of the credit.</description>
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