TaxTMI 
TaxTMI 
Check lists in respect of refund claims, RT-12 returns and classification lists
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.... It would be advisable to have the check lists cyclostyled in sufficient numbers so that they can be attached to the respective refund claims. RT 12 returns or classification lists, as the case may be for easy checking/verification. 3. In respect of refund claims, the checks are to be carried out by Sector Officers, Range Supdt. and the Divisional Assistant Collectors. In respect of RT 12 returns, the check will have to be carried out by the Sector Officer and the Range Supdt. As regards Classification lists, the checks are to be carried out by the Sector Officer, Range Supdt. and also the Divisional Assistant Collector. The proper officer i.e. Inspector/Supdt. carrying out the prescribed checks should sign at the end of the covering ....
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....lated properly ? : Yes/No. It is certified that I have conducted necessary checks/verification. Insp. Supdt. A.C. CHECK LIST FOR RT. 12 ASSESSMENT (Answer 'Yes' or 'No' in each case) 1. Whether RT. 12 has been filed in time ? : Yes/No. 2. Have you checked that the information given on the fly leaf of RT. 12 return (including all Code Nos.) is complete and correctly filled in ? : Yes/No. 3. Have you checked that the Sr. No. of gate passes and other covering documents (Col. 20 of R.T. 12) shown in RT. 12 is continuous from that shown in the last months RT. 12 return ? : Yes/No. 4. Have you checked that the required No. of copies of RT. 12 return and copies each of PLA, RG. 23/RG 23A ....
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....No. 11. Have you checked that the quantity removed on payment of duty for various purposes including for captive consumption shown in RT. 12 return (Col. 10), tallies with the total of such removals, actually worked out from the GP1s issued for the purpose ? : Yes/No. 12. Whether it is checked that the quantity removed - without payment of duty for various purposes as shown in RT. 12 (Col. 11) tallies with the grand totals of GP2s/GPls issued for the purposes ? : Yes/No. 13. Whether it is confirmed that the closing balance of goods, shown in RT. 12 (Col. 13) actually tallies with the closing balances of the respective registers viz. RGI, register under Rule 56B etc. ? : Yes/No. 14. Where the assessm....
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.... ? : Yes/No. 23 Have you confirmed that the net amount of duty paid, as shown in RT. 12 returns, tallies with the amount of duty paid through PLA ? : Yes/No. 24 Whether it is checked that the amount of each type of duty is worked out separately and correctly and shown in the body of RT. 12 one below the other on different horizontal lines ? : Yes/No. 25. Have you checked that the separate entries are made in respect of excisable goods assesable on the basis of tariff value, value under section 4, invoice value and those assessed at specific rates? : Yes/No. 26. Have you checked that "Monthly Abstract of PLA/RG. 23" in the RT.12 return is correctly given with reference to concerned accounts/doc....
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....1. Whether the classification list is filed in required number of copies? : Yes/No. 2. Whether all particulars about the assessee i.e. Name and address, location of the factory, Central Excise Licence No., Range, Division, Code number etc are furnished completely? : Yes/No. 3. Have you checked the effective date for the classification list? : Yes/No. 4. Is it a fresh classification list? : Yes/No. 5. If answer to 4 is no, whether serial number of earlier classification list is mentioned? : Yes/No. 6. Whether description of each item of excisable goods shown in S.N. 6 is full and complete including specification? : Yes/No. 7. In the case of fresh classification list, ....