Clarification on CENVAT Credit Refunds: No Need for Monthly Match with Export; One-Year Claim Limit Applies.

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....Refund of un-utilized cenvat credit - When time limit of refund claim is one year, there is no requirement that input credit claimed as refund should correspond to months in which exports have taken place. - merely because part of the amount claimed in each refund related to credits on input, which have not been used in the same month, the credit cannot be denied - AT....