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Refund of Central Excise duty to diplomatic missions
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....s made by foreign diplomatic missions and consular offices located in India. 2. Board's instructions on this are, F.No.45/7/56-CX(M).II dt.24.7.1957 read with Circular No.1/MOTOR VEHICLES/70 dt.19.2.1970. One of the conditions mentioned in these circulars is that the refund claims from diplomatic missions should be entertained by the Central Excise officers only if they are filed within 3 months....
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....hrough the above executive instructions and in a number of cases relaxations were also granted. Subsequently, from 1998, Ministry declined to relax the time limit beyond that statutorily prescribed (then six months). 4. Subsequently, when the provisions of section 5A(2) relating to ad-hoc exemptions were amended in 1999 to limit its coverage to goods for charitable purpose or of strategic or sec....
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....hat they will produce, within a period of 3 months or such extended period, a certificate that the goods have been put to the specified use. There is also a condition that the said goods cannot be disposed of before the expiry of 3 years from the date of clearance of the goods. 6. It may be noted that earlier, exemption was available (through executive instructions and ad-hoc exemption orders) t....
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....ection 11B(1) of the Central Excise Act, 1944, read with Explanation (B)(e). No extension beyond 1 year from the date of purchase, would be permissible as this time limit is statutorily prescribed. Cases need not, therefore, be referred to the Ministry for relaxation or extension of this time limit. 9. Refunds would be entertained by the Commissionerate within whose territorial jurisdiction the ....