Refund - Application form - Central Excise (Seventh Amendment) Rules, 1991 - 31/91 - Central Excise - Non Tariff

Refund - Application form - Central Excise (Seventh Amendment) Rules, 1991

Notification No. 31/91-C.E. (N. T.)

Dated 20-9-1991

In exercise of the powers conferred by Section 37 of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 1944, namely :-

1. (1) These rules may be called the Central Excise (Seventh Amendment) Rules, 1991.

(2) hey shall come into force on the date of their publication in the Official Gazette.

 2. n the Central Excise Rules, 1944 (hereinafter referred to as the said rules), after Chapter VII-A and rules thereunder, the following chapter and rule shall be inserted, namely :-

"Chapter VII-B

Refund

173S. pplication for refund of duty - (1) ny person claiming refund of any duty of excise shall make an application in duplicate, for refund of such duty in the proper form to the Assistant Collector of Central Excise having jurisdiction over the factory of manufacture.

(2) n application for refund shall be made in accordance with the provisions of Section 11B of Act."

3. In Appendix I to the said rules, after form, D-3, the following form shall be inserted, namely :-

"Central Excise Series No. 2AA

Form - R.

Application for refund of excise duty

(Rule 173S)

To

The Assistant Collector,

Central Excise,

Division ________

Collectorate ___________

1. I/We claim refund of Rs. ________________________ (Rupees __________________) on the grounds mentioned hereunder :-

(a)

(b)

(c)

2. I/We enclose the following documents in support of the claim.

1.

2.

3.

4.

5.

3. The amount claimed was originally paid by AR1/AR5/AR6/ AR7/AR8/AR9/AR10/DD1/DD2 Treasury Challan No. __________ dated _____________deposited into ______ Treasury under the Head of Account IIII-Union excise duties/Duty on __________ miscellanous receipts/by adjustment in account current No. _______ dated ________.

OR

The amount claimed was debited to account current No.________ on _______ against G. P. I. No. ________ dated ______ vide entry at Serial No. __________.

OR

4. The amount claimed was paid vide G. P. I. No. ________ dated _____________ and invoice No. ______________ dated ___________ of M/s. ___________.

5. The payment of refund may please be made in my/our favour by a crossed cheque on _________ Treasury/by money order at Government cost.

6. I/We declare that no refund on this account has been claimed/received by me/us earlier.

7. I/We declare that the duty for which refund has been claimed has not been charged/realised from any other person and a copy of the price-list, relevant Gate Pass (Central Excise) like documents and invoices are enclosed.

8. I/We undertake to refund on demand being made within six months of the date of payment of any rebate erroneously paid to me/us.

9. I/We declare that the goods received by me/us after payment of central excise duty for which refund has been claimed has been consumed by me/us as industrial consumer/has been sold in wholesale/retail.

Dated_______________ Signature and full address of claimant

Received payment

Revenue Stamp (For amounts exceeding Rs. 20.00)

Signature of claimant_________________________

Claim of Shri/Messers _______________________ has been scrutinised and found correct.

Refund of Rs. __________ (Rupees __________________) is sanctioned.

Certified that no refund order regarding the sum now in question has previously been passed.

Head of Account ......Supdt./A. C., of C. Ex. ______

(SANCTIONING AUTHORITY)

Rs.____________ credited towards consumer welfare fund established under Section 12C of the Central Excises and Salt Act, 1944.

Cheque No. ____________ dated _________ for Rs. _____________ (Rupees _________________) issued on _____________ (RBI/SBI/Treasury) in settlement of this claim.________________

AC of Central Excise_______________

(For use in the CA.O. 's office)

Post audited certified that (i) the amount concerning which the refund is given has been credited into the Treasury (ii) order of refund has been verified with

(a) DD1/DD2/AR1/AR5/AR6/AR7/AR8/AR9/AR10/T.C. No. _______ dated ___________ Gate Pass No. _____

OR

(b) Debit entry in account current No. ____________ dated ____________ and (ii) Refund has been noted against the original credit under my signature.

CAO. ______________"