Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be fully migrated on 31-July-2025 at 23:59:59
After this date, all services will be available exclusively on our new platform.
If you encounter any issues or problems while using the new portal,
please let us know
via our feedback form
, with specific details, so we can address them promptly.
Home
Refund - Rejection thereof without explaining reasons - Central Excise - 20/92-CX.8Extract Refund - Rejection thereof without explaining reasons Circular No. 20/92-CX.8 Dated 29-10-1992 [From F. No. 268/44/92-CX.8] Government of India Central Board of Excise Customs New Delhi Subject : Refund - Rejection thereof without explaining the reasons. It has been represented by the trade that the adjudicating authorities are rejecting the refund claims summarily on the sole ground of unjust enrichment without explaining the reasons for such rejections. It is also noticed that refund claims are not being disposed of, perhaps on same grounds. This results in remanding the case back by the Appellate Authorities which unnecessarily results in delay and repetition of work. It has also been observed that the orders passed by the officers do not explain the reasons elaborately. If a refund is not in order in one aspect, it may be in order in other aspects. Unless each aspect is taken up and explained properly, it may not be possible by the appellate authorities to come to a correct judgment. Rejection on one ground may be revised by the appellate authority and since the other grounds were not explained at the time of passing the order, the case has to be necessarily re-examined afresh which again results in delay and repetition of work. In order to overcome this problem, the Board desires that while examining the refund claims of the assessee, a judgment should be arrived at and a speaking order passed on the various aspects involved in the following order :- (i) Merits of the refund claim; (ii) Time bar aspect of the refund claim; and (iii) Question of unjust enrichment. 2. In case the assessee's claim is not found in order after examining the same on the above lines, the same should be rejected by giving specific reasons on each aspect. A claim being rejected on the grounds of Unjust Enrichment should not be rejected merely on that ground without recording the findings on earlier two aspects. 3. Adjudicating Officers may please be advised accordingly.
|