Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Procedure for refund other than SAD refund Reg.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... application has not been scrutinized for its completeness. All these applications received on a particular day shall be put up to the concerned Asstt./Dy. Commissioner for their signature either on the same day or on the next working day. Once these applications signed by the Asstt./Dy. Commissioner, the T.A./S.T.A. shall enter them in the master register maintained for the purpose and assign them the file number. The same file number shall be endorsed on the refund applications. Thereafter, the details of the refund claim shall be entered in a soft version on computer. 2) Thereafter, the Examining Officer/Preventive Officer or T.A./S.T.A. shall put up the file to the Appraising Officer/Supdt. (CRC) and, if required, a Deficiency Memo sha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ears of confirmed demand pending against the applicant so that the same can be recovered or adjusted if the refund amount is found admissible for sanction. 4) The Asstt./Dy. Commissioner shall decide the refund claim on merit either by granting the refund or in case, there are infirmities, by rejecting/reducing the claim. The rejection shall not be without giving a Personal Hearing. In either case a speaking order-in-original shall be issued after obtaining a running O-in-O no. from Appraising Main (Import). If the refund amount sanctioned is less than ₹ 50000/-, no O-in-O is required to be issued. However in case of rejection/reduction of claimed amount, order-in-original shall be issued in all cases. The speaking order granting ref .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... charge is cancelled, Bs/E are to be recalled by the AC and in the Departmental Comments column entries are to be made. In this entry the Refund File No., Refund amount, OIO No. has to be compulsorily mentioned. Thereafter Docks AO will have to give Dummy Out of charge to the B/Es. For this purpose Docks A.O. will be deputed to the Refund Section by the ADC/JC(Docks) and the officer so deputed would visit CRC Section for an hour every day in the fore noon. 7) The processing of refund claims, which are found complete in initial scrutiny, will be completed in all respect in CRC within a period of one month. 8) Upon issuance of refund order, the file would be forwarded to Accounts Branch for issuance of cheque. In accounts branch, the releva .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates