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

[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

AI Summary

No CESS Refund for Physically Challenged Car Owners; Claim Refund Directly from Dealer if Charged. A user inquired about claiming a refund on CESS for cars purchased by physically challenged individuals with retrofitments, noting that the dealer requested payment of CESS despite it being NIL according to Notification No. 1/2017-Compensation Cess. An expert responded, stating that if CESS is not payable, it should not be paid, and if paid, it cannot be refunded. However, the user was advised to claim the refund from the dealer.