Interest on delayed refunds (proposed Section 11BB) - Regarding

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..... arious types of refund which are not processed within three months from the date of the receipt of refund applications under Section 11BB of CE SA, 1944, till the date of refund of such duty. In this regard you may also refer to Notification No. 22/95-C.E. (N.T.), dated 29-5-1995 which fixes such interest @ 15% payable in respect of such delayed refunds. 2. Keeping the above in view, the following instructions are being issued regarding refunds claimed under Section 11BB of CE SA, 1944 :- (a) Refund application must invariably be filed in the office of the Assistant Collector and not with the Range Superintendent. (b) Immediately on receipt of an application, the same must be scrutinised by an officer, not below the rank of an Ins .....

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..... refund application. (i) Check-lists of various documents which should be filed with the refund claims of different types are annexed herewith to be used as guidelines. However, the list may not be treated as exhaustive and any other documents, if required, may be included therein and called for from the assessee. 3. The Trade and field formations may please be informed accordingly. ANNEXURE Check List of various documents which should be filed with the Refund Claims 1.Rebate of duty of excisable goods exported out of India or on excisable materials used in the manufacture of goods which are exported out of India :- - Application in prescribed form Annexure-65. - Original copy of AR-4 - Duly attested copy of Bill of Lading/ .....

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..... duty paid goods brought into the factory for remaking/ reprocessing (Rules 97, 173L) :- - Copy of D-3. - Quadruplicate copy of invoice under which duty on goods was originally paid. - Duplicate copy of invoice under which goods have been received back for remaking/reprocessing indicating payment of duty/duty reversed. - Abstract of Form V Register. 6. Refund of deposits for units working under the compounded levy scheme : - TR-6 challans or any other documents to show initial deposit. - Relevant copies of the current account register maintained by the assessee. 7. Refund of the purchased price of the un-used or damaged Central Excise Stamps (Rule 99) :- - Refund application in prescribed form. - Un-used/damaged Central .....

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