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    <title>Refund of CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004</title>
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    <description>Application for refund of CENVAT credit under Rule 5 requires quarterly particulars of exports, total CENVAT credit taken, reversals and net credit, total turnover, and separate computed refund amounts for goods and services using the prescribed formulae. The claimant must provide bank details, declare compliance with Rule 5 and related notifications, confirm no duplicate claims or drawback/rebate claims, attach specified enclosures (customs-certified shipping bills/ARE-1, bank realization certificates, auditor&#039;s certificate), and the amount claimed must not exceed the computed refund or available credit; administrative scrutiny and payment posting instructions are provided.</description>
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