Application For Refund Of Cenvat Credit Under Rule 5 Of The Cenvat Credit Rules, 20021

Application For Refund Of Cenvat Credit Under Rule 5 Of The Cenvat Credit Rules, 20021

Further, as per Rule 3 (5C), where on any goods manufactured or produced, the payment of duty is ordered to be remitted under Rule 21 of the Central ExciseRules2002, the CENVAT Credit taken on the inputs used in the manufacture or production of said goods, is required to be reversed.

Rule 5. Refund of CENVAT credit.-

Where any inputs are used in the final products which are cleared for export under bond or letter of undertaking, as the case may be, or used in the intermediate products cleared for export, the CENVAT credit in respect of the inputs so used shall be allowed to be utilized by the manufacturer towards payment of duty of excise on any final products cleared for home consumption or for export on payment of duty and where for any reason such adjustment is not possible, the manufacturer shall be allowed refund of such amount subject to such safeguards, conditions and limitations as may be specified by the Central Government by notification:

Provided that no refund of credit shall be allowed if the manufacturer avails of drawback allowed under the Customs and Central Excise Duties Drawback Rules, 1995, or claims a rebate of duty under the Central Excise Rules, 2002, in respect of such duty.

A copy of the relevant Bill of Lading, Shipping Bill or Export Application is also attached. I/We am/are not in a position to utilize the CENVAT credit of duty paid on inputs allowed under rule 3 of the CENVAT Credit Rules, 2002, 

file a form A with annexure 53 of the act according to this it will work 

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