Refund of Cenvat credit under Rule 5 of Cenvat Credit Rules, 2004 and Rebate of duty under rule 18 of Central Excise Rules, 2002 - Instructions

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....STOMS & S. TAX, NO.71, CLUB ROAD, BELGAUM - 590 001 DATED 04.03.2015 GENERAL INSTRUCTION NO. 13/2015 Sub : Refund of Cenvat credit under Rule 5 of Cenvat Credit Rules, 2004 and Rebate of duty under rule 18 of Central Excise Rules, 2002 - Instructions- Reg., In terms of Rule 5 of Cenvat Credit Rules, 2004, a manufacturer who clears a final product or an intermediate product for expor....

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....t", with its grammatical variations and cognate expressions, means taking goods out of India to a place outside India and includes shipment of goods as provision or stores for use on board a ship proceeding to a foreign port or supplied to a foreign going aircraft. " 3. The above amendments categorically clarify that cash refund of the accumulated CENVAT credit, and Rebate of Excise duty is eli....