How to claim refund on CESS for cars with retrofitment for Physically challenged persons

[Asked by Guest]

For the cars purchased by physically challenged persons with retrofitment, CESS is NIL, but however during the purchase, dealer is requesting to pay the CESS and claim refund. Can you give the procedure to claim refund of CESS. The exemption is based on the belwo Notification.

Notification No.1/2017-Compensation Cess (Rate) New Delhi, the 28th June, 2017

[DR.MARIAPPAN GOVINDARAJAN]

If no CESS is payable you are not required to pay. In my view once a duty/cess is not payable and if it is paid it cannot be got refunded.

[DR.MARIAPPAN GOVINDARAJAN]

You may claim the refund from the dealer.

AI Summary

CESS exemption for retrofitted cars: buyers need not pay cess; seek refund from dealer if charged.
Where Notification No.1/2017 renders the compensation cess nil for cars retrofitted for physically challenged persons, purchasers are not required to pay cess; one respondent observed that if cess is paid despite being not payable it may not be recoverable through statutory refund, while another advised claiming reimbursement from the dealer who collected the amount.