Refund time limit protection: filing with designated MEA officer counts as submission, and MEA bears interest for delayed forwarding. Refund claims by diplomatic missions filed with the Ministry of External Affairs are treated as filed for statutory purposes from that date; MEA must forward claims with recommendations to the jurisdictional Assistant/Deputy Commissioner within 30 days, and if MEA's delay beyond 30 days causes refund sanction beyond three months, MEA will bear interest liability for the excess period while the processing and cheque issuance remain with the jurisdictional central excise officers.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund time limit protection: filing with designated MEA officer counts as submission, and MEA bears interest for delayed forwarding.
Refund claims by diplomatic missions filed with the Ministry of External Affairs are treated as filed for statutory purposes from that date; MEA must forward claims with recommendations to the jurisdictional Assistant/Deputy Commissioner within 30 days, and if MEA's delay beyond 30 days causes refund sanction beyond three months, MEA will bear interest liability for the excess period while the processing and cheque issuance remain with the jurisdictional central excise officers.
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