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    <title>Refund under rule 5</title>
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    <description>Refund of accumulated Cenvat credit for inputs and input services used in exports, including deemed exports, is claimable under the Cenvat Credit framework by following the prescribed refund procedure and conditions set out in the applicable notifications; filing a refund claim does not prevent exporting under a rebate scheme and exporters may either utilise credit for rebate or pursue refund subject to procedural and documentary requirements.</description>
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      <description>Refund of accumulated Cenvat credit for inputs and input services used in exports, including deemed exports, is claimable under the Cenvat Credit framework by following the prescribed refund procedure and conditions set out in the applicable notifications; filing a refund claim does not prevent exporting under a rebate scheme and exporters may either utilise credit for rebate or pursue refund subject to procedural and documentary requirements.</description>
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