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

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....bsp;Central Board of Excise & Customs *** New Delhi dated the August 13, 2007 To               All Chief Commissioners of Customs & Central Excise             All Chief Commissioners of Central Excise           &nb....

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....(MEA), and are forwarded with required certification to the offices of the jurisdictional Assistant/ Deputy Commissioner of Central Excise.  The claim is processed and refund cheques are sent to MEA for onward transmission to the diplomaticmissions/posts. However, certain instances were brought to the notice of the Board, wherein even though refund claims were submitted to the MEA by the dipl....

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.... the authorized officer of MEA. This would eliminate the issue relating to expiry of the statutory limit of one year by the time the claim is received by the Assistant/ Deputy Commissioner of Central Excise. 3. Further, a refund claim is required to be sanctioned within three months of receipt of claim and in case of delay in payment of refund beyond 90 days, interest is required to be paid by ....