Para 9 - Grounds on which complaint shall be filed: - Indirect Tax Ombudsman Guidelines, 2011

9 . Grounds on which complaint shall be filed: I. A complaint on any one or more of the following grounds alleging deficiency in the working of the Customs, 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; (d) delay in giving effect to Appellate orders; (e) non-adherence to the principle of First Come First Served in sending refunds; (f) non-adherence to the rules prescribed for disbursement of drawback; (g) non-acknowledgement of letters or documents sent to the department; (h) delay in release of seized books of account and assets, after the proceedings under the Customs, Central Excise and Service Tax statutes in respect of the years for which the books of account or other documents are relevant are completed; (i) non-adherence to prescribed working hours by Customs, Central Excise and Service Tax officials; (j) unwarranted rude behaviour of Customs, 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 Central Board of Excise and Customs or on a Centralized authority e.g., {Director General (Systems)}, then the Ombudsman shall not have the power to pass an award as specified in para 13 below. In such cases, the decision of the Ombudsman shall be recommendatory in nature and shall be forwarded in writing to the Revenue Secretary or the Chairman, CBEC or the centralized authority, as the case may be. II. Central Board of Excise and Customs may include any other ground on which a complaint may be filed with the Ombudsman.