Refund of excise duty: procedural filing, payment evidence, declarations and administrative sanction govern entitlement to reimbursement. Form R prescribes the procedure for claiming Central Excise duty refunds: the claimant must state grounds, attach supporting documents, and produce proof of original payment through treasury challans, account debits, invoices or gate passes. The form requires declarations that no prior refund was claimed, that the duty was not recovered from another person, an undertaking to repay erroneously paid rebates, and administrative verification, sanction by the excise authority, issuance of payment, and post-audit certification noting the refund against the original credit.
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Provisions expressly mentioned in the judgment/order text.
Refund of excise duty: procedural filing, payment evidence, declarations and administrative sanction govern entitlement to reimbursement.
Form R prescribes the procedure for claiming Central Excise duty refunds: the claimant must state grounds, attach supporting documents, and produce proof of original payment through treasury challans, account debits, invoices or gate passes. The form requires declarations that no prior refund was claimed, that the duty was not recovered from another person, an undertaking to repay erroneously paid rebates, and administrative verification, sanction by the excise authority, issuance of payment, and post-audit certification noting the refund against the original credit.
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