C.E. Rule 56A - Refund of C.E. duty in respect of which proforma credit has been allowed - Amendment to procedure - Regarding - Central Excise - 6/88

C.E. Rule 56A - Refund of C.E. duty in respect of which proforma credit has been allowed - Amendment to procedure - Regarding Circular No. 6/88 Dated 15-4-1988 [From F. No. 267/46/88-CX.8] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : C.E. Rule 56A - Refund of C.E. duty in respect of which proforma credit has been allowed - Amendment to procedure - Regarding. Attention is invited to Circular No. 79/68 issued from Board's F. No. 2/26/68-CX-1, dated 9-12-1968 prescribing procedure for grant of refund of duty in respect of raw materials/component parts on which proforma credit has been availed under Rule 56A. Board has re-examined the procedure. In supersession of the same the following procedure has been prescribed for varying the proforma credit under Rule 56A in respect of refund of duty on raw materials/component parts :- (i) The Assistant Collector of Central Excise incharge of factory of origin of the input should first sanction the refund claim but not make payment. He should intimate to the officer about the amount of refund sanctioned in respect of inputs sent to the consignee; (ii) The officer incharge of the consignee factory should on receipt of such intimation debit the appropriate amount from R.G. 23 Part II or PLA and send the information to the Assistant Collector incharge of the factory of origin of having done so. (iii) On receipt of the intimations from all concerned Central Excise officers regarding debit of the refund amount, the Assistant Collector should make the payment of refund sanctioned by him. The above procedure may be brought to the notice of the trade through suitable trade notice.