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<h1>Central Board of Excise & Customs mandates refund claims processed within three months; emphasizes quick scrutiny and Show Cause Notice for incomplete claims.</h1> The circular issued by the Central Board of Excise & Customs addresses delays in processing refund claims. It reinforces previous instructions mandating the sanction of refund claims within three months. If claims are incomplete or lack necessary documentation, the Department may reject them by issuing a Show Cause Notice, detailing the deficiencies. Quick scrutiny of claims is emphasized, and if deficiencies are found, the Show Cause Notice procedure should be followed, ensuring adherence to principles of Natural Justice. Under no circumstances should refund claims remain pending beyond three months, and field formations are advised accordingly.