Grounds on which complaint shall be filed:

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....oms, Central Excise and Service Tax Department may be filed with the Ombudsman: (a)   delay in the issue of refunds or rebate beyond time limits prescribed by law or under the relevant instructions issued from time to time by the Central Board of Excise and Customs; (b)   delay in adjudication; (c)   delay in registration of taxpayers; ....

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....ms, Central Excise and Service Tax officials with assessees; (k)   any other matter relating to violation of the administrative instructions and circulars issued by the Central Board of Excise and Customs in relation to Customs, Central Excise and Service Tax administration: Provided that, if on any of the grounds above, the responsibility for taking action is with the ....