Delay in disposal of refund claims - Instructions regarding - Central Excise - 21/90-CX.8

Delay in disposal of refund claims - Instructions regarding Circular No. 21/90-CX.8 Dated 4-4-1990 [From F. No. 264/9/90-CX.8] Government of India Central Board of Excise Customs New Delhi Subject : Delay in disposal of refund claims - Instructions regarding. Attention is invited to instructions issued vide Circular No. 24/87 (F.No. 210/11/87-CX.6) dated 6th May, 1987 on the above subject regarding sanction of refund claims within a period of 3 months. In continuation to the above instructions, it is further clarified that on scrutiny, if the refund claims are found incomplete in particulars, or is not supported by the required documents, then the Department has the option to reject the same by issuing a Show Cause Notice pointing out the deficiencies in the claim. To ensure quick disposals, you may ensure quick scrutiny of refund claims received and in case they are found to be deficient, the Show Cause Notice procedure may be followed and after observing the principles of Natural Justice, the claims could be disposed off on merits. In no case, the refund claims should be kept pending beyond a period of 3 months. Field formations may be advised suitably.