Direct electronic payment of sanctioned rebate/refund amounts to assessee/exporter bank accounts via RTGS/NEFT.
The Bangalore V Central Excise Commissionerate introduced a facility effective 10.02.2016 for payment of sanctioned rebate/refund amounts directly to assessee/exporter bank accounts via RTGS/NEFT. Fresh claims require a one-time bank-certified authorization in duplicate and a cancelled cheque (Annexure A); pending claims must submit authorizations by 10.02.2016. Refund authorities will forward a signed beneficiary list (Annexure B), a consolidated cheque to the designated bank, original authorizations and a soft copy; the bank will credit individual accounts after deducting applicable NEFT/RTGS charges per RBI guidelines.

In limine dismissal of special leave petitions - guidance on filing review petitions and administrative handling procedures.
Instruction addressing the effect of in limine dismissal of Special Leave Petitions and the procedural position on filing a review petition, communicated to Principal Chief Commissioners, Chief Commissioners and Director Generals in customs, central excise and service tax administrations as internal administrative guidance for uniform handling and compliance.

Grievance redressal tightened: officials must ensure timely responses and escalate repeat-complaint locations for vigilance referral.
The Board directs strict monitoring of CPGRAMS grievance redressal, enforcing remedial timelines with interim replies when resolution is delayed, identification and verification of officers/locations with repeat complaints for referral to D.G. Vigilance, mandatory periodic review of grievances by senior officials to assess quality of disposal, and enhanced use of technology including Airport CCTV and continuous customs clearance to improve transparency and facilitation.

E-payment of refund/rebate requires bank certified authorization and direct NEFT/RTGS credits with UTR reconciliation.
System requires one time bank certified authorisation and cancelled cheque for e payment of sanctioned refund/rebate; sanctioning authorities must forward periodic signed statements (Annexure B), a consolidated cheque and soft copy to the authorised bank, which will credit beneficiaries via NEFT/RTGS, generate UTRs, and provide periodic scrolls; PAO receives monthly UTR reports for reconciliation and must reconcile cheques with the bank scroll reporting discrepancies to field formations.

Payment of Refund/Rebate through e-payment requires bank-certified one-time authorization and NEFT/RTGS transfers.
Electronic payment of sanctioned refund/rebate amounts will be made by NEFT/RTGS to beneficiaries after claim sanction, contingent on a one-time bank-certified authorization (Annexure A) and a cancelled cheque. The sanctioning authority must forward periodic signed statements (Annexure B), a consolidated cheque, and a soft copy to the authorized bank. The bank will credit accounts after deducting NEFT/RTGS charges and generate UTRs and periodic scrolls; monthly UTR reports and cheque details are to be sent to the PAO for reconciliation (Annexure C).

Excise duty refund procedure: file within the limitation period; submit certificate later and interest accrues only after prescribed post submission time.
Circular directs that beneficiaries seeking refund of excise duty on cars for physically handicapped persons should file refund applications within the prescribed limitation period even if the Line Ministry certificate is pending; processing officers must issue a deficiency memo where the certificate is absent and process and sanction refunds upon submission of the certificate, with interest payable only for the period beyond the prescribed post submission tolerance following receipt of the complete application with the certificate.

Electronic refund payment to claimants' bank accounts speeds rebate disbursement via RTGS/NEFT, subject to bank charges and authorization.
A facility to pay rebate and refund claims directly to the assessee's/exporter's bank account by electronic transfer is prescribed. Claimants must submit a one-time bank-certified authorization with a cancelled cheque for fresh claims, and provide copies for subsequent or pending claims. Refund sanctioning authorities will forward a signed beneficiary list, consolidated cheque, original authorizations, and a soft copy to the designated bank, which will credit claimant accounts via RTGS/NEFT after deducting applicable bank charges under Reserve Bank guidelines.

Cenvat credit entitlement affirmed for voluntarily paid countervailing duty; non-payment notices stayed pending appellate decision.
Show cause notices demanding CVD from importers who did not pay CVD shall be kept in the call book pending the department's appeal; voluntary payment of CVD at import entitles the importer to CENVAT credit and notices denying such credit must be decided in light of precedent. The proviso limiting CENVAT credit on ships imported for breaking has been deleted, allowing full credit of CVD paid at import while remaining subject to the CENVAT Credit Rules' reversal obligations for non excisable byproducts.

Grievance redress mechanism strengthened: centralised routing, top-level monitoring and accountability to improve taxpayer service.
Directions require strengthening the Grievance Redress Mechanism by routing all zone grievances through the Pr. Commissioner/Commissioner for prima facie assessment before referral, initiating action to fix responsibility for delays, defaults or misconduct, and ensuring Chief Commissioners monitor and follow up on a sample of cases. The memo mandates top-level monitoring, monthly performance reviews including telephonic contact with complainants to verify satisfaction, greater use of technology to limit discretion, and adherence to Citizens' Charter standards to improve taxpayer service and officer conduct.

Departmental appeals withdrawal: Chief Commissioners to re-examine appeals and report withdrawal-ready cases by forum immediately for compliance.
The Department raised monetary limits for filing appeals before CESTAT and High Courts and directed withdrawal of appeals below those thresholds; Chief Commissioners must re-examine appeal files, reconcile zone reports with the Board's database, and submit zone-wise counts of appeals fit for withdrawal by forum, withdrawal applications filed, and cases withdrawn under the specified instructions, with an analogous review for appeals affected by Supreme Court identical decisions and an initial report to be sent by return fax.

Taxpayer Service Centre established as a single window for receiving and tracking taxpayer grievances with on the spot acknowledgments.
The Taxpayer Service Centre at the Central Excise Commissionerate, Ludhiana functions as a Single Window System to receive taxpayer queries, complaints and grievances, generate unique on the spot acknowledgment numbers, record matters in a register maintained by the Junior Tax Facilitator under Senior Tax Facilitator supervision, route dak to the Principal Commissioner and the appropriate section for report and disposal, and ensure monitoring of disposal by the Additional Commissioner and Principal Commissioner, with periodic activity reports prepared by the Senior Tax Facilitator for the Directorate of Taxpayer Services.

Swachh Bharat Cess applied on taxable services, levied separately with distinct accounting and no input credit allowed.
Swachh Bharat Cess is a distinct cess levied on the value of taxable services from the appointed commencement date, applicable to all taxable services except those wholly exempt or in the negative list. It is computed on the same taxable value and valuation rules as service tax (including abatements and special valuation rules), charged and shown separately on invoices, accounted under notified separate codes, subject to reverse charge where applicable, and is not available as Cenvat credit.

Appeal withdrawal guidelines: review and withdraw pending appeals below new monetary threshold or covered by Supreme Court precedent.
Directs review and withdrawal of departmental appeals pending before High Courts and the CESTAT that are below the newly prescribed monetary threshold or are covered by an earlier Supreme Court precedent, and mandates monthly returns in a prescribed format listing reviewed cases and withdrawn appeals, with compliance reports to be sent to the Board promptly by return fax.

Classification of biodiesel affirmed as an oleochemical based on its derivation from vegetable oils or animal fats.
Clarifies that 100% biodiesel (B100) is classified as an oleochemical because it is derived from vegetable oils or animal fats; the notice refers stakeholders to the Board instruction endorsing that classification for trade and excise treatment.

Prosecution case reporting: reminder to submit Central Excise prosecution lists to specified official contacts as top priority.
Request for submission of the list of prosecution cases in Central Excise, noting a prior request remains unanswered and directing Principal Chief Commissioners and Chief Commissioners to forward the requisite report immediately to the designated official email addresses and by fax, with the matter to be accorded top priority.

E-payment of tax refunds via authorized banks using RTGS/NEFT ensures direct credit to beneficiary accounts and streamlined reconciliation.
Electronic payment of Central Excise and Service Tax refunds/rebates is to be effected through authorized banks using RTGS/NEFT, with Commissioners authorizing sanctioned authorities to use specified banks. Claimants must provide a bank-certified one-time authorization. Refund authorities will send a signed statement of sanctioned orders, a consolidated cheque to the bank, and a soft copy by e-mail; banks will credit beneficiary accounts after deducting NEFT/RTGS charges and furnish UTRs as acknowledgements for reconciliation with the PAO.

Cenvat Credit rules clarified - refunds, reversals and export treatment affirmed with procedural guidance for implementation.
Clarifications address valuation, classification, exemptions and CENVAT credit application: depot clearances to industrial/institutional buyers are removals under Section 4 not Section 4A; retained sales tax under state subsidy schemes is includable in transaction value unless paid to the exchequer; Section 4A applies only to goods specifically notified; classification must follow tariff notes, HSN explanatory notes and precedent; SEZ supplies attract intermediate input exemption; Rule based CENVAT provisions (including Rule 5 refunds, Rule 6 reversals and Rule 3/4 time limits) are to be applied as written; and procedural simplifications and a new audit manual were endorsed.

Excise duty exemption certification: countersignature by Chief Engineer in Joint Secretary rank must be accepted.
The notification defines the line ministry as the ministry nominated for a project by the Government through the Department of Economic Affairs, and requires the exemption certificate to be countersigned by an officer not below the rank of a Joint Secretary in that ministry. A Chief Engineer in the rank of Joint Secretary in the Ministry of Road Transport & Highways satisfies the countersignature requirement, and certificates issued by the Superintending Engineer and so countersigned should be honoured.

Public Grievance Committee constituted to address trade grievances and hold quarterly meetings with nominated member attendance.
Constitution of the Public Grievance Committee is announced with the Commissioner of Central Excise as ex officio Chairperson and the Additional Commissioner (Tech.) as Secretary. Only nominated members may attend; non members may be invited for specific issues. The committee will ordinarily meet quarterly at places decided by the Chairperson, with dates and times communicated in advance and displayed on the official website. Trade Associations and committee members are requested to publicize the notice among their constituents.

Appeal monetary limits: Department must refrain from filing appeals below prescribed thresholds, subject to existing review conditions.
Instruction imposes monetary limits for departmental appeals and directs that appeals below the prescribed thresholds should not be pursued; the rule applies to pending appeals and requires Principal Chief Commissioners and Chief Commissioners to take immediate action for cases falling below the new limits, subject to conditions of the Board's earlier review instructions.