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of <h1>Guidance on Excise Duty Refunds for Cars Purchased by Physically Handicapped: File Within One Year of Payment.</h1> The circular addresses the refund of excise duty on cars purchased by physically handicapped individuals. It highlights issues where refund applications were rejected due to being filed beyond a one-year limit, often due to delays in obtaining necessary certificates. To address this, the circular advises that applications should be filed within one year of duty payment, regardless of certificate availability. If the certificate is missing, a deficiency memo should be issued, and the refund processed upon certificate submission. Interest is payable only for delays beyond three months after complete application submission. The circular calls for widespread dissemination and feedback on implementation difficulties.
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