TaxTMI 
TaxTMI 
Creation of Centralized Refund Section & Streamlining the procedure thereof-reg.
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....nd claims will stand centralized with Refund section group VII at Export Commissionerate of Customs New Custom House, Mumbai w.e.f. 01.10.2007. The claims pending with Group VII till 30.09.2007 shall be finalized by the respective Section only and in no case the pending files received before 30.09.2007 shall be transferred to the Refund Section Group VII. All refund claims filed after 01.10.2007 shall be dealt as under:- 2 All refunds under Section 27 of the custom Act, 1962 including consequential refunds arising out of orders passed by an Appellate Authority as well as the pre-deposits of amounts deposited during the pendency of appeals and other deposits shall be dealt by the Refund Section. The following types of refund claims only wil....
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....l Number given on the application and the register shall be the same and shall bear the dated initials along with rubber stamp indicating the name of the TA, who has received the Refund claim. In case of receipt of Refund Application by post, the same procedure shall be followed. Application of refund found to be complete in all respects, after scrutiny as above, shall be processed on 'first-come-first served' basis so as to decide whether the whole or any part of the duty and interest paid by the applicant is refundable. 5. On receipt of refund application, the TA shall open a file and put up the same to the Examiner/ACAO for initial scrutiny. The Examiner/ACAO shall scrutinize the claim for its completeness. If the application is found t....
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....ainst previous entry. 7. In case, where the claimant has replied to the Deficiency Memo, the revised application so forwarded will be scrutinized by the Examiner/ACAO. If it is found that Deficiency memo earlier issued has not been fully complied with, the refund application will again be returned to the claimant. In case, it is found to be complete in all respect then acknowledgement will be issued to the claimant. The procedure as state earlier should be followed. 8. The TA (Refund) on receipt of Application duly acknowledged to the claimant to be complete will issue requisition slip and call for original B's/E from other departments viz; MCD, Bond, IAD, Statistics, EDI etc. Documents so requisitioned will be furnished within 3 working ....
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....ds of movement of file in refund Register. 10. After the file has been received back by the Refund section from Accounts Section, TA will forward the file to the Examiner/ACAO to process the claim. The examiner/ACAO will evaluate the merits of the claim and put up the file to A.O. with a self-explanatory note. The AO will examine the claim and with his comments will forward the same to DC/AC (Refund) for sanction or otherwise. Before sanctioning the Refund, DC/AC (Refund) shall verify form the TAR Cell if any confirmed demand is pending for recovery form importer. The file where the refund is proposed to be sanctioned will be forwarded to comptist who will compute the exact amount of refund and will return the file immediately to the Refun....
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....which he will sign the cheque. 11. The file where refund has been sanctioned will be forwarded to the Accounts Department who will keep a note of the refund sanctioned in CBR 44 Register and give a certificate in the file to this effect. All files received in Accounts Department for this purpose must be returned to Refund Section within 2 days. 12. After issuance of Order-in-Original/Refund Order, all the files with refund claim less than ₹ 5 Lakhs should be sent to post-audit for completing post-audit formalities. In case where refund claim is less than ₹ 50,000/-, the AC/DC (Audit) may select 25% of such cases at random for post audit . The post audit should be done at the level of AC/DC Audit. If there is a conflict between....