Check lists in respect of refund claims, RT-12 returns and classification lists - Central Excise - 23/88

Check lists in respect of refund claims, RT-12 returns and classification lists Circular No. 23/88 Dated 4.4.1988 [From F.No. 202/15/88-CX.6] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject: Check lists in respect of refund claims, RT-12 returns and Classification Lists - Instructions regarding. Appended below are check lists, devised in consultation with Director General of Inspection, relating to the following items of work, namely :- (1) Refund claims, (2) RT 12 Returns (3) Classification lists. 2. It would be advisable to have the check lists cyclostyled in sufficient numbers so that they can be attached to the respective refund claims. RT 12 returns or classification lists, as the case may be for easy checking/verification. 3. In respect of refund claims, the checks are to be carried out by Sector Officers, Range Supdt. and the Divisional Assistant Collectors. In respect of RT 12 returns, the check will have to be carried out by the Sector Officer and the Range Supdt. As regards Classification lists, the checks are to be carried out by the Sector Officer, Range Supdt. and also the Divisional Assistant Collector. The proper officer i.e. Inspector/Supdt. carrying out the prescribed checks should sign at the end of the covering check list as a token of having carried out the prescribed checks. Check list for scrutiny of refund claims 1. Have you checked with regard to the jurisdiction as to whether the refund claim is filed before the proper officer ? : Yes/No. 2. Have you checked documents in support of which refund is claimed and satisfied that the claim is in order ? : Yes/No. 3. If the refund is a rebate of duty claimed on goods exported, have you checked from duplicate copy of AR-4, bill of export, shipping bill or certificate of export as to whether goods have actually been exported. : Yes/No. 4. Have you checked whether refund claim is hit by time bar with reference to relevant date ? : Yes/No. 5. Have you checked from the duty paying documents whether the amount claimed was originally paid ? : Yes/No. 6. Have you checked if the refund involved is claimed for the first time and the amount was not already refunded/adjusted in the past ? : Yes/No. 7. Have you checked it from the assessee claiming refund, any amount is pending for recovery ? : Yes/No. 8. Have you checked if the application of refund claim is duly signed by the claimant ? : Yes/No. 9. Have you checked whether any consignee of the goods has already taken credit of the duty paid under the provision of Rule 56A or Rule 57 (Modvat Credit) ? : Yes/No. 10. If duty is ad valorem, has the refundable amount been calculated properly ? : Yes/No. It is certified that I have conducted necessary checks/verification. Insp. Supdt. A.C. CHECK LIST FOR RT. 12 ASSESSMENT (Answer 'Yes' or 'No' in each case) 1. Whether RT. 12 has been filed in time ? : Yes/No. 2. Have you checked that the information given on the fly leaf of RT. 12 return (including all Code Nos.) is complete and correctly filled in ? : Yes/No. 3. Have you checked that the Sr. No. of gate passes and other covering documents (Col. 20 of R.T. 12) shown in RT. 12 is continuous from that shown in the last months RT. 12 return ? : Yes/No. 4. Have you checked that the required No. of copies of RT. 12 return and copies each of PLA, RG. 23/RG 23A (Part I II) duly signed by the manufacturer(s) or his authorised agent have been received ? : Yes/No. 5. Have you checked that all copies of GP1s/GP2s issued during the month and all receipted copies of credit challans have actually been received from the assessees? : Yes/No. 6. Whether it is checked that the description of goods and tariff classification given in RT. 12 (col. 2) tallies with the description and tariff classification given in the approved classification list and that no goods mentioned in RT. 12 are unclassified ? : Yes/No. 7. Have you checked that the classification Code Nos. unit of quantity Code Nos. of goods removed are correctly mentioned in RT. 12 (Cols. 4 5) ? : Yes/No. 8. Have you checked that all the opening balance in RT. 12 (of goods duty) are correctly carried forward from last months RT. 12 (closing balances of last months RT. 12) are in conformity with the book balances ? : Yes/No. 9. Have you checked that the "Quantity manufactured" the quantity received under Rule 56B (if any) shown in RT. 12, tallies with the totals of such quantities for the month/period in RGI register the register under Rule 56B? : Yes/No. 10. Have you checked that the "duty paid quantity" received into the factory (Rule 51A, 173H, 173L, 173M) as shown in the RT. 12 return (Col. 8[b]) tallies with the quantity shown in the intimations received in the range and duty verified ? : Yes/No. 11. Have you checked that the quantity removed on payment of duty for various purposes including for captive consumption shown in RT. 12 return (Col. 10), tallies with the total of such removals, actually worked out from the GP1s issued for the purpose ? : Yes/No. 12. Whether it is checked that the quantity removed - without payment of duty for various purposes as shown in RT. 12 (Col. 11) tallies with the grand totals of GP2s/GPls issued for the purposes ? : Yes/No. 13. Whether it is confirmed that the closing balance of goods, shown in RT. 12 (Col. 13) actually tallies with the closing balances of the respective registers viz. RGI, register under Rule 56B etc. ? : Yes/No. 14. Where the assessment of goods is ad- valorem, have you checked that value per unit shown on each GP1 is the assessable value under Sec. 4 or tariff value already got approved by filling the price lists ? : Yes/No. 15. Where duty is paid on invoice value, have you checked that the discounts offered are uniform and not abnormal and that inadmissible discounts are not availed of ? : Yes/No. 16. Have you checked that the rate of duty applied in the gate passes is in accordance with the approved classification list ? : Yes/No. 17. Have you checked that the proforma Credit/Modvat credit/set off or rebate availed by the assesses is already permitted or is in order and that no inadmissible credits are taken during the month/period ? : Yes/No. 18. Have you checked that the assessment made by the assessee on each gate pass is correct ? : Yes/No. 19. Have you checked each credit entry in PLA with the copy of receipted challan received along with RT. 12 return ? : Yes/No. 20. Have you checked that the credit in PLA is taken only on the date of deposit of amount in Bank (or on the subsequent date) and not on any prior date ? : Yes/No. 21. Have you checked from the timings shown on gate passes that the clearances are not taken before the amount of duty is deposited into the Bank (which results into overdrawal) ? : Yes/No. 22. Have you confirmed that the grand totals of PLA, RG.23/RG. 23A are correctly worked out ? : Yes/No. 23 Have you confirmed that the net amount of duty paid, as shown in RT. 12 returns, tallies with the amount of duty paid through PLA ? : Yes/No. 24 Whether it is checked that the amount of each type of duty is worked out separately and correctly and shown in the body of RT. 12 one below the other on different horizontal lines ? : Yes/No. 25. Have you checked that the separate entries are made in respect of excisable goods assesable on the basis of tariff value, value under section 4, invoice value and those assessed at specific rates? : Yes/No. 26. Have you checked that "Monthly Abstract of PLA/RG. 23" in the RT.12 return is correctly given with reference to concerned accounts/documents? : Yes/No. 27. Where the classification of the goods is in dispute or classification of certain goods is provisionally approved, have you taken care to resort to the provisional assessment of such goods under rule 9B? : Yes/No. 28. Where the price list is pending approval by the competent authority, whether the goods removed on gate passes pending the approval of price list, are assessed provisionally in the assessment memorandum? : Yes/No. 29. Have you checked that the amount of duty debited less by the assessee has been shown in Assessment Memorandum and has been demanded? : Yes/No. 30. Have you confirmed that the amount of duty demanded on previous RT. 12 return (if any) has been paid by the assessee? : Yes/No. 31. Has the party been asked to file refund claim if amount of over Rs. ten has been paid in ? : Yes/No. 32. Have you confirmed that the portions not relevant have been cancelled from the assessment memorandum before the memorandum is signed with date in token of having assessed the RT.12 Return? : Yes/No. 33. Have you checked that the various copies of RT. 12 returns are properly disposed of alongwith the required accompaniments? : Yes/No. N.B. - If all your answers are "Yes " the RT. 12 properly checked /assessed. It is certified that I have conducted the necessary checks/verifications Sector officer Supdt. CHECK LIST FOR APPROVAL OF CLASSIFICATION LIST 1. Whether the classification list is filed in required number of copies? : Yes/No. 2. Whether all particulars about the assessee i.e. Name and address, location of the factory, Central Excise Licence No., Range, Division, Code number etc are furnished completely? : Yes/No. 3. Have you checked the effective date for the classification list? : Yes/No. 4. Is it a fresh classification list? : Yes/No. 5. If answer to 4 is no, whether serial number of earlier classification list is mentioned? : Yes/No. 6. Whether description of each item of excisable goods shown in S.N. 6 is full and complete including specification? : Yes/No. 7. In the case of fresh classification list, have you checked whether by product, waste product, and products taken into reprocessing cycle have been included in the list and properly classified? : Yes/No. 8. Whether unit of assessment, Heading/Sub-heading No. and effective rate of duty have been mentioned against each item of goods? : Yes/No. 9. Have you checked the correctness of the Heading/Sub-heading No., with reference to description in the tariff, chapter and section notes? : Yes/No. 10. Have you checked if effective rate and claim of exemption is correct as per tariff and exemption notification? : Yes/No. 11. In case of conditional exemption, whether conditions laid down in the notification have been fully satisfied? : Yes/No. 12. Have you checked if there is any tariff advice in respect of any item of the goods and whether the classification conforms to tariff advice? : Yes/No. 13. Have you checked the particulars of other goods manufactured and intended to be removed by the assessee? : Yes/No. 14. Have you checked that the declaration regarding particulars to be true and correctly stated has been duly signed by the assessee or the authorised agent? : Yes/No. 15. In case of any doubt or difficulty in determining correct classification - a) Have you called for more details and drawn sample b) Have you ascertained who are the competitors of such goods and where the manufacturing units of these competitors are located. c) Have you written to the Divisional Officers, in whose jurisdictions the manufacturing units of the competitors are located to know as to how the goods have been classified by them : : : Yes/No. Yes/No. Yes/No. 16. In case of delay in approval of classification list whether asssesee has executed proper bond as required under the provisions of Rule 173CC or Rule 9B? It is certified that I have conducted necessary checks/verification. : Yes/No. Inspector Supdt. A.C.