Manufacturer Seeks Refund for Unutilized CENVAT Credit on Deemed Exports; No Bond Needed Per Notification No. 5/2006.

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....Refund claim - accumulated cenvat credit lying untilised - deemed export - as per procedure laid down under N/N. 5/2006 ibid, there is no condition on the manufacturer who cleared the goods to merchant exporter against the CT-1 certificate to execute any bond - AT....