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of <h1>Guidelines for Handling Excise and Customs Refund Claims; File Appeals Promptly; Ensure Compliance with Unjust Enrichment Provisions.</h1> The circular addresses the procedure for handling refund or rebate claims in Central Excise and Customs when applications are pending at the appellate level. It provides guidelines for contesting adverse High Court judgments by filing Special Leave Petitions or Civil Appeals in the Supreme Court, emphasizing the need for prompt action by Commissioners. It advises against unilateral decisions to release goods or order refunds without consultation. The circular mandates expeditious filing of appeals and stay applications in cases involving significant refunds. It also highlights the importance of processing refund applications separately to ensure compliance with unjust enrichment provisions, requiring claimants to prove they have borne the duty incidence.
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