Refund claims should be disposed of within three months. No refund claim to be withheld on the ground that appeal has been filed unless stay has been obtained

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t it has been observed by the Board that there is considerable delay in disposal of refund / rebate claims. You may recall that tin-provisions have been made in the Central Excise Act, 1944 to grant interest if the refund claim is not sanctioned within 3 months from the date of receipt of the application. In view of this, it is absolutely necessary that the refund claims should be dispose, of with....