Refund of excise duty paid on purchase of excisable goods by diplomatic missions

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....ed the August 13, 2007 To All Chief Commissioners of Customs & Central Excise All Chief Commissioners of Central Excise All Commissioners of Central Excise All Commissioners of Customs & Central Excise Sir/Madam, Sub: Refund of excise duty paid on purchase of excisable goods by diplomatic missions. *** The undersigned is directed to refer to the Board's circular No. 621/12/2002 dated....

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.... by the diplomatic missions within one year, but the claims became time-barred, as there was a delay in forwarding the said claims to the jurisdictional Assistant/ Deputy Commissioner of Central Excise. 2. In order to avoid recurrence of such instances, Board has devised a new procedure for processing of these claims. The revised procedure is that the refund claims would continue to be filed by t....

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....department under section 11BB of the Act. As per the revised procedure, the statutory time limit of 3 months for sanction of refund (beyond which interest is payable) would start from the date of receipt of copy of refund application by the MEA. However, in order to ensure that the jurisdictional central excise officers have sufficient time to process/verify the claim, a time limit of 30 days has ....