Exporters Can Claim Refunds on Unutilized CENVAT Credit Without Direct Input-Output Service Nexus; Focus on Facilitation.

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....Refund of unutilized cenvat credit - nexus between the input services and the output services which is exported - no correlation is required because the intention of the Government is to allow refund to the exporters and the Circular/clarification issued on this subject have to be viewed with the objective of allowing the refund. - AT....