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Assessee Entitled to Refund of Unutilized Cenvat Credit for Exports Under Bond Per Rule 5, Cenvat Credit Rules 2004.

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....Refund of un-utilised cenvat credit under Rule 5 of Cenvat Credit Rules, 2004 – an assessee cannot be compelled to make exports under rebates and the exports under bond are entitled to refund of input or input service credit - AT....

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Assessee Entitled to Refund of Unutilized Cenvat Credit for Exports Under Bond Per Rule 5, Cenvat Credit Rules 2004.