https://www.taxtmi.com/forum/issue?id=4332 Where CENVAT credit accumulates due to exports under bond or inactivity, the operative remedy is a refund under the statutory refund procedure. Claimants must submit the prescribed refund application together with CENVAT records, evidence of input or input service use in exported goods, original ARE-1, relevant invoices, shipping documentation, and a disclaimer certificate where applicable; other supporting documents may be required. The discussion confirms refund under the statutory procedure as the primary means to recover unutilised credit, including where assembly operations fail to generate output liability. en-us Thu, 05 Jul 2012 08:44:34 +0530 Thu, 23 Jan 2025 15:57:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4332 Where CENVAT credit accumulates due to exports under bond or inactivity, the operative remedy is a refund under the statutory refund procedure. Claimants must submit the prescribed refund application together with CENVAT records, evidence of input or input service use in exported goods, original ARE-1, relevant invoices, shipping documentation, and a disclaimer certificate where applicable; other supporting documents may be required. The discussion confirms refund under the statutory procedure as the primary means to recover unutilised credit, including where assembly operations fail to generate output liability. Discussion-Forum Central Excise Thu, 05 Jul 2012 08:44:34 +0530 https://www.taxtmi.com/forum/issue?id=4332