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Refund of CENVAT Credit for Exports Not Admissible After March 1, 2015, u/r 5; Prior Refunds to EOUs Allowed.
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....Refund of accumulated CENVAT Credit - export or goods or not - the refund under Rule 5 may not be admissible after 01.03.2015 which is further make it explicit that prior to this amendment refund in respect of export made to 100% EOU was permissible.....