SEZ Export Value Must Be Included in Export Turnover for CENVAT Credit Refunds u/r 5 of 2004 Rules.
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....Refund of unutilized CENVAT Credit - export of services - value of SEZ exports should be included in computing the export turnover for the purpose of working out the quantum of refund in Rule 5 of the CCR 2004.....
TaxTMI