Compliance checklists for excise refund claims and RT 12 returns require specified verifications, reconciliations and officer certification. Prescribes procedural checklists and supervisory responsibilities for verifying refund claims, RT 12 returns and classification lists, requiring attachment of cyclostyled checklists, specific documentary and ledger reconciliations (jurisdiction, export evidence, time bar, prior refunds, PLA/Modvat credits, GP1/GP2 and book balances), provisional assessment where classification or price approvals are pending, and signature certification by the inspecting officer upon completion of checks.
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Compliance checklists for excise refund claims and RT 12 returns require specified verifications, reconciliations and officer certification.
Prescribes procedural checklists and supervisory responsibilities for verifying refund claims, RT 12 returns and classification lists, requiring attachment of cyclostyled checklists, specific documentary and ledger reconciliations (jurisdiction, export evidence, time bar, prior refunds, PLA/Modvat credits, GP1/GP2 and book balances), provisional assessment where classification or price approvals are pending, and signature certification by the inspecting officer upon completion of checks.
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