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TMI BlogRefund of Excise DutyX X X X Extracts X X X X X X X X Extracts X X X X ..... fund can be filled only to AC/ DC. The application should be signed by claimant and pre- receipted with revenue stamp on original copy, wherever necessary. Refund claim should be lodged within one year from 'Relevant Date'. Relevant date means - · In case of exports - - If goods are exported by Ship or aircraft, the date on which they leaves India. - If the goods are exported by land, the date on which the goods leave Indian frontier. - If export is by post, the date dispatch of goods by post office to a place outside India. · In case of goods returned for being remade, refined, reconditioned, or any other similar process, in any factory, the date of entry into the factory for the aforesaid purposes. · In the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation of one year has to be counted strictly and not within one year from the close of financial year when annual turnover is known [CCE Vs Rallis India 2002(142) ELT]. However, there are some cases where time limit for filing refund claim is not applicable (as decided in case laws) and these are: - · In case when duty is paid under protest by the manufacturer. If duty is paid under protest by purchaser time limit is applicable. · In case when order is decided by the Appellate in favour of assessee. · In case where appeal is filed, appeal itself is treated as payment of duty under protest. Thus refund claim after expiry of one year from relevant date does not become time barred as refund will be given on the basis of appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will send the report of scrutiny to the Divisional DC/ AC of Central excise where the report will be scrutinized again in consultation with range superintendent and check that the refund application is complete and is accompanied with all the requisite documents. In case of any deficiency, the same should be intimated to applicant within 15 days of receipt. In the divisional office, final processing of refund claims should be completed including the verification of the fact whether the duty incidence has been passed on the buyer or not, in case the refund claim is filled by the manufacturer. Thus, e.g. of proof that burden of duty incidence has not been passed are, if amount is shown as claim receivable' in balance sheet or affidavit is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-audit/ post-audit of refund claims a cell should be constituted, comprising of DC/ AC (Audit), one Superintendent and inspectors as required under the supervision of Additional/ Joint Commissioner (Audit). · The cell should complete the post-audit within three months from the date of payment. · The cell will be responsible for maintaining the records of O-I-O. They would also require to devise appropriate control to ensure that the refund claims are expeditiously sanctioned within the stipulated time limit. When the claim is sanctioned, the amount will be paid to applicant by cheque. The AC/ DC will sign the cheque book and entry in cash book. Cheque should be issued either in person or by registered post. Cases where refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re is no law that a mistake once committed can never be rectified. 3. If assessee pays duty even when exemption notification was available, he can file refund claim later. 4. Section 11B applies to refund of Cenvat credit also. Cases where provisions of section 11D are applicable. · As per section 11D(1), every person who is liable to pay duty and has collected any amount from the buyer in excess of the duty assessed representing as duty of excise, must deposit that amount to the credit of Central Government. · Where any amount becomes payable u/s 11D(1) and has not been paid, the officer may serve notice on him to pay the amount so determined. · After assessment is completed, where any surplus is left, the amount wil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Where the manufacturer had passed on the burden of excise duty on to the buyer, it will not be equitable to refund the duty to the manufacturer, as he will get double benefit. This is called 'unjust enrichment'. In such cases, the refund due should be transferred to a 'Consumer Welfare Fund' instead of paying it to the manufacturer. Provisions of unjust enrichment are applicable in the following situations: - · Applies in cases of refund of excise duty under section 11B of CEA. It does not apply to refund in other cases. · Duty paid under protest. · Duty paid on provisional basis. · On captive consumption of inputs and capital goods. · It will be applicable even in the writ petitions. Provisions of unjust enrichment a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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