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    <title>Service Tax - Refund Claims of Exporters of Services under Rule 5 of the CENVAT Credit Rules, 2004 - Certain Instructions</title>
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    <description>Refund claims under the CENVAT credit framework must comply with Notification 27/2012 CE (NT); required enclosures include Customs certified ARE I with shipping bill and bill of lading for goods, Bank Realization Certificates for services, and an Annexure A I auditor&#039;s certificate. Trade must submit only these documents with Form A, while Assistant or Deputy Commissioners retain the power to request additional documents where claim information appears incorrect or insufficient before sanctioning refund.</description>
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      <description>Refund claims under the CENVAT credit framework must comply with Notification 27/2012 CE (NT); required enclosures include Customs certified ARE I with shipping bill and bill of lading for goods, Bank Realization Certificates for services, and an Annexure A I auditor&#039;s certificate. Trade must submit only these documents with Form A, while Assistant or Deputy Commissioners retain the power to request additional documents where claim information appears incorrect or insufficient before sanctioning refund.</description>
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