Centralised refund processing consolidates Group 7 export refund claims under dedicated CRC units for valuation and guarantee oversight. Centralised refund processing for Group 7 of the Export Commissionerate is assigned to the Centralised Refund Section (CRC) with two units: CRC-I to process general refunds excluding SAD and certain export duty-drawback refunds; and CRC-II to process specified export duty-drawback refunds, SVC matters, reassessment and finalization of Bills of Export for SVB cases, and monitoring of bank guarantees. All Group 7 refund claims arising from provisional assessment finalization, excess duty paid, or other refundable events will be dealt with centrally by the CRC, while SAD refunds for the Air Cargo Complex remain with the General Commissionerate's Refund Section.
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Provisions expressly mentioned in the judgment/order text.
Centralised refund processing consolidates Group 7 export refund claims under dedicated CRC units for valuation and guarantee oversight.
Centralised refund processing for Group 7 of the Export Commissionerate is assigned to the Centralised Refund Section (CRC) with two units: CRC-I to process general refunds excluding SAD and certain export duty-drawback refunds; and CRC-II to process specified export duty-drawback refunds, SVC matters, reassessment and finalization of Bills of Export for SVB cases, and monitoring of bank guarantees. All Group 7 refund claims arising from provisional assessment finalization, excess duty paid, or other refundable events will be dealt with centrally by the CRC, while SAD refunds for the Air Cargo Complex remain with the General Commissionerate's Refund Section.
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