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    <title>REFUND OF CENVAT CREDIT</title>
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    <description>Inter unit transfer of unutilized Cenvat credit from a surrendered or closed unit to another unit under the Cenvat credit framework is permissible, subject to the procedural and documentation requirements of the Cenvat Credit Rules; alternatively, the closing unit may claim a refund of the unutilized credit where transfer is not effected.</description>
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      <description>Inter unit transfer of unutilized Cenvat credit from a surrendered or closed unit to another unit under the Cenvat credit framework is permissible, subject to the procedural and documentation requirements of the Cenvat Credit Rules; alternatively, the closing unit may claim a refund of the unutilized credit where transfer is not effected.</description>
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