TaxTMI 
TaxTMI 
Refund of Excise Duty
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....e filled only to AC/ DC. * The application should be signed by claimant and pre- receipted with revenue stamp on original copy, wherever necessary. * Refund claim should be lodged within one year from 'Relevant Date'. Relevant date means - · In case of exports - - If goods are exported by Ship or aircraft, the date on which they leaves India. - If the goods are exported by land, the date on which the goods leave Indian frontier. - If export is by post, the date dispatch of goods by post office to a place outside India. · In case of goods returned for being remade, refined, reconditioned, or any other similar process, in any factory, the date of entry into the factory for the aforesaid purposes. · In the case of goods to which ....
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....o be counted strictly and not within one year from the close of financial year when annual turnover is known [CCE Vs Rallis India 2002(142) ELT]. However, there are some cases where time limit for filing refund claim is not applicable (as decided in case laws) and these are: - · In case when duty is paid under protest by the manufacturer. If duty is paid under protest by purchaser time limit is applicable. · In case when order is decided by the Appellate in favour of assessee. · In case where appeal is filed, appeal itself is treated as payment of duty under protest. Thus refund claim after expiry of one year from relevant date does not become time barred as refund will be given on the basis of appeal. · In case where duty is depos....
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....nal DC/ AC of Central excise where the report will be scrutinized again in consultation with range superintendent and check that the refund application is complete and is accompanied with all the requisite documents. In case of any deficiency, the same should be intimated to applicant within 15 days of receipt. * In the divisional office, final processing of refund claims should be completed including the verification of the fact whether the duty incidence has been passed on the buyer or not, in case the refund claim is filled by the manufacturer. Thus, e.g. of proof that burden of duty incidence has not been passed are, if amount is shown as claim receivable' in balance sheet or affidavit is given. Where it is proved that the duty incid....
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....n of Additional/ Joint Commissioner (Audit). · The cell should complete the post-audit within three months from the date of payment. · The cell will be responsible for maintaining the records of O-I-O. They would also require to devise appropriate control to ensure that the refund claims are expeditiously sanctioned within the stipulated time limit. * When the claim is sanctioned, the amount will be paid to applicant by cheque. The AC/ DC will sign the cheque book and entry in cash book. Cheque should be issued either in person or by registered post. Cases where refund is applicable [as per section 11B(2)] According to section 11B(2), the AC on being satisfied that excise duty is refundable , shall grant refund to the applicant in ....
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.... of Cenvat credit also. Cases where provisions of section 11D are applicable. · As per section 11D(1), every person who is liable to pay duty and has collected any amount from the buyer in excess of the duty assessed representing as duty of excise, must deposit that amount to the credit of Central Government. · Where any amount becomes payable u/s 11D(1) and has not been paid, the officer may serve notice on him to pay the amount so determined. · After assessment is completed, where any surplus is left, the amount will either be credited to the fund or as the case may be refunded to the person who has borne the incidence i.e. if he proves that burden of incidence has not been passed. · Provisions of section 11D(1) applies only to t....