refund based on order in 2019

[Richa Goyal]

The assessee has paid duty, interest and 25% penalty to close the matter under the Central Excise Act. The department filed an appeal against the said OIO and the matter was set side by Assistant commissioner on remand by the Commissioner (appeals).

We have to file refund for the interest and penalty amount since the Assistant Commissioner has set aside the earlier order on the ground that another show cause notice has been issue in the said matter.

Which form are we required to file for refund of the interest and penalty paid during the Central excise regime.

Shall be grateful for your reply.

[PAWAN KUMAR]

Form R - Refund of excise duty, please check the format in the Central Excise Manual of RK Jain.

[KASTURI SETHI]

ANNEXURE-67 (is for kinds of amounts to be claimed.)

FORM - R

Application for refund of excise duty

[Richa Goyal]

THANK YOU SIR FOR YOUR GUIDANCE

AI Summary

Refund procedure for excise interest and penalty requires filing Form R with Annexure-67 under central excise rules. Taxpayer seeks refund of interest and penalty paid under the Central Excise regime after the original order was set aside on remand due to a later show cause notice. Procedurally, the claim should be made by filing Form R (Application for refund of excise duty) with particulars in Annexure-67, following formats in the Central Excise Manual.