Refund application procedure: prescribed Form R and administrative workflow for claiming and verifying excise duty refunds. Amendment inserts Chapter VII-B and Rule 173S into the Central Excise Rules, 1944, mandating that any person claiming excise-duty refund must submit a duplicate application in Form R to the Assistant Collector having jurisdiction, and comply with statutory refund provisions. Form R prescribes grounds, supporting documents, specifics of original payment, claimant declarations (including non-recovery from others and an undertaking to repay erroneous rebates within six months), payment mode, sanctioning authority certification, and CAO post-audit verification to ensure treasury credit and record matching prior to payment.
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Refund application procedure: prescribed Form R and administrative workflow for claiming and verifying excise duty refunds.
Amendment inserts Chapter VII-B and Rule 173S into the Central Excise Rules, 1944, mandating that any person claiming excise-duty refund must submit a duplicate application in Form R to the Assistant Collector having jurisdiction, and comply with statutory refund provisions. Form R prescribes grounds, supporting documents, specifics of original payment, claimant declarations (including non-recovery from others and an undertaking to repay erroneous rebates within six months), payment mode, sanctioning authority certification, and CAO post-audit verification to ensure treasury credit and record matching prior to payment.
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