Refund of Excise duty on purchase of cars by physically handicapped persons

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..... ief Commissioner of Central Excise, Customs and Service Tax (All) Principal Commissioner of Central Excise, Customs and Service Tax (holding charge of Chief Commissioner) (All) Web Master, CBEC Madam/Sir Subject: - Refund of Excise duty on purchase of cars by physically handicapped persons- reg. Attention is invited to Sl. No 280 of Notification No. 12/2012-CE dated 17.03.2012 .....

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..... e vehicle, he should be advised that refund application should be filed within one year of payment of duty, irrespective of availability of certificate from the Line Ministry so that such claims are not time barred. The Officer processing the refund in turn should issue a deficiency memo, if the said certificate is not available. On submission of the Certificate, refund can be processed and sancti .....

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