Refund claims - Reason for delay in disposal of - Central Excise - 24/87

Refund claims - Reason for delay in disposal of Circular No. 24/87 Dated 6-5-1987 [From Letter No. 210/11/87-CX.6] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Refund claims - Reason for delay in disposal of Attention is invited to the instructions issued by the Board from time to time regarding sanction of refund claims within a period of three months. It has come to the notice of the Board that these instructions are not being observed fully. In some Collectorates refund claims, especially those arising out of order-in-appeal have been delayed even beyond one year. The Board has taken a very serious view of the matter. Henceforth all refund applications should be processed within a period of 15 days from date of receipt of the application to determine the correctness/admissibility of the refund claims. If the refund claim is not supported by documents or otherwise not in order, the assessee should be informed to furnish the documents required and carry out the necessary corrections in the refund claim within next 15 days. The refund claim may thereafter be sanctioned without any further loss of time but in no case beyond a period of three months.