Refund of excise duty for diplomatic missions requires MEA verification then forwarding to Central Excise for sanction and interest rules apply. Refunds of excise duty on petrol, diesel and fuel oil purchased by diplomatic missions and their officers remain available post-GST. Claims must be filed with the Ministry of External Affairs, which verifies and forwards them with recommendations to the jurisdictional Assistant/Deputy Commissioner of Central Excise for processing; claims require supporting certificates and cash memos. The filing limitation is one year from purchase measured from filing with MEA; sanction is required within three months of receipt, with interest under section 11BB for delay. MEA must forward claims within 30 days or bear interest liability for delays beyond that period.
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 of excise duty for diplomatic missions requires MEA verification then forwarding to Central Excise for sanction and interest rules apply.
Refunds of excise duty on petrol, diesel and fuel oil purchased by diplomatic missions and their officers remain available post-GST. Claims must be filed with the Ministry of External Affairs, which verifies and forwards them with recommendations to the jurisdictional Assistant/Deputy Commissioner of Central Excise for processing; claims require supporting certificates and cash memos. The filing limitation is one year from purchase measured from filing with MEA; sanction is required within three months of receipt, with interest under section 11BB for delay. MEA must forward claims within 30 days or bear interest liability for delays beyond that period.
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