Refund under Section 11C - Instructions regarding - Central Excise - 13/88

Refund under Section 11C - Instructions regarding Government of India Ministry of Finance (Department of Revenue) New Delhi Circular No. 13/88 Dated 24-2-1988 [From F. No. 210/8/86-CX.6] Subject : Refund under Section 11C - Instructions regarding. A case has come to the notice of the Board wherein a notification under Section 11C was issued not to collect duty for certain period in accordance with the general practice of non levy of duty on an excisable product. However, some assessees had paid the duty on the product during the relevant period. The question that arose was whether the assessees who had paid the duty would be entitled for refund. 2. The matter was referred to Law Ministry who have opined that refund would not be admissible once the duty has been paid. The Board has accepted the advice of the Law Ministry. 3. Pending cases may now be disposed of on the basis of these instructions.