TaxTMI 
TaxTMI 
Procedures for refund of excise duty on purchase of petrol/diesel/fuel oil by Diplomatic Missions and their officers for their official /personal use
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....Indirect Tax & Customs) (Central Excise Wing) Room No. 263E, North Block, New Delhi, dated: 10th November, 2021 INSTRUCTION To, The Principal Chief Commissioner/ Chief Commissioner of CGST & CE (All), The Principal Commissioner/ Commissioner of CGST & CE (All), [email protected] Sir/Madam, Subject: Procedures for refund of excise duty on ....
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....icial /personal use continue to operate and post introduction of GST, these have not been withdrawn. In other words, the Diplomatic missions and their officers shall continue to be eligible for grant of refund of excise duty on petrol/diesel/fuel oil for their official/personal use. 3. The procedures required to be followed for refund of excise duty on purchase of petrol/diesel/ fuel oil by the....
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....l Excise Act, 1944. The time limit of one year of filing refund claim would be the date of filing of claim with the authorized officer of MEA. (iv) Further, a refund claim is required to be sanctioned within three months of receipt of claim and in case of delay in payment of refund beyond three months, interest is required to be paid by the department under section 11BB of the Act. Vide Circula....
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....on 11BB of the Act. The interest payable by the MEA shall be limited to the number of days beyond the initial thirty days, taken by MEA to forward the said claim to the jurisdictional AC/DC of Central Excise. (v) The sanctioning authority in all such excise duty refund claims upto a limit of Rs. 5000/- shall be Deputy/Assistant Commissioner of Central Excise (Technical) and in case of the claim....