Refund and anti-passing-on rules reshape excise and customs law through a consumer welfare fund mechanism. The Central Excises and Customs Laws (Amendment) Act, 1991 establishes a uniform refund and credit scheme for excise and customs duties based on the principle that duty should not be refunded unless the claimant proves that the incidence has not been passed on. It requires refund claims to be made in prescribed form with supporting evidence, directs most refundable amounts to the Consumer Welfare Fund, and permits direct payment only in specified categories such as export-related refunds, unspent deposits, input credit refunds, and cases where the claimant has borne the duty. The Act also requires duty collected from buyers to be deposited with the Government and introduces disclosure and presumption provisions to support the anti-passing-on framework.
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Refund and anti-passing-on rules reshape excise and customs law through a consumer welfare fund mechanism.
The Central Excises and Customs Laws (Amendment) Act, 1991 establishes a uniform refund and credit scheme for excise and customs duties based on the principle that duty should not be refunded unless the claimant proves that the incidence has not been passed on. It requires refund claims to be made in prescribed form with supporting evidence, directs most refundable amounts to the Consumer Welfare Fund, and permits direct payment only in specified categories such as export-related refunds, unspent deposits, input credit refunds, and cases where the claimant has borne the duty. The Act also requires duty collected from buyers to be deposited with the Government and introduces disclosure and presumption provisions to support the anti-passing-on framework.
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