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TMI BlogRefund of excise duty paid on purchase of excisable goods by diplomatic missionsX X X X Extracts X X X X X X X X Extracts X X X X ..... se Customs *** New Delhi dated the August 13, 2007 To All Chief Commissioners of Customs Central Excise All Chief Commissioners of Central Excise All Commissioners of Central Excise All Commissioners of Customs Central Excise Sir/Madam, Sub: Refund of excise duty paid on purchase of excisable goods by diplomatic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stances were brought to the notice of the Board, wherein even though refund claims were submitted to the MEA by the diplomatic missions within one year, but the claims became time-barred, as there was a delay in forwarding the said claims to the jurisdictional Assistant/ Deputy Commissioner of Central Excise. 2. In order to avoid recurrence of such instances, Board has devised a new procedure fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceipt of claim and in case of delay in payment of refund beyond 90 days, interest is required to be paid by the department under section 11BB of the Act. As per the revised procedure, the statutory time limit of 3 months for sanction of refund (beyond which interest is payable) would start from the date of receipt of copy of refund application by the MEA. However, in order to ensure that the juri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed out in consultation with the Pr. CCA, CBEC. 4. The protocol Division of the MEA is also being separately informed about the revised procedure. 5. The field formations may be suitably instructed. 6. Hindi version of the circular will follow. (Rahul Nangare) Under Secretary to the Government of India - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Managem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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