REFUNDS

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....ing the important details such as grounds for filing the refund claim, proof for payment of the duty amount concerned, worksheet for quantification of the refund amount and supported by relevant documents. The relevant date in respect of the manufacturer-assessee is generally the date of payment of duty. There are various relevant dates prescribed in Section 11B for export rebate, for goods retur....

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....icial orders passed in adjudication, Appeal or revision or out of Court judgments. For refund of the pre-deposits under Section 35F of the Act, a simple letter of the person who had made such pre deposit would suffice. Refund of predeposit will be given within 3 months from the date of the order passed by the Appellate Tribunal / Court or other Final Authority unless there is a stay granted by a ....

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....the manufacturer, if he had not passed it on to any other person. (e) Duty of Excise paid and borne by the buyer, if he had not passed it on to any other person. 10.5 Process of the claim: The process of disposal of the refund claim is a quasi-judicial function and therefore, the jurisdictional Assistant/Deputy Commissioner (the sanctioning authority) has to issue a show cause notice to the cla....