Excise duty refund procedure: file within the limitation period; submit certificate later and interest accrues only after prescribed post submission time. Circular directs that beneficiaries seeking refund of excise duty on cars for physically handicapped persons should file refund applications within the prescribed limitation period even if the Line Ministry certificate is pending; processing officers must issue a deficiency memo where the certificate is absent and process and sanction refunds upon submission of the certificate, with interest payable only for the period beyond the prescribed post submission tolerance following receipt of the complete application with the certificate.
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.
Excise duty refund procedure: file within the limitation period; submit certificate later and interest accrues only after prescribed post submission time.
Circular directs that beneficiaries seeking refund of excise duty on cars for physically handicapped persons should file refund applications within the prescribed limitation period even if the Line Ministry certificate is pending; processing officers must issue a deficiency memo where the certificate is absent and process and sanction refunds upon submission of the certificate, with interest payable only for the period beyond the prescribed post submission tolerance following receipt of the complete application with the certificate.
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