9911796707
TMI BlogCreation of Centralized Refund Section & Streamlining the procedure thereof-reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... ency in refund disbursement, all refund claims will stand centralized with Refund section group VII at Export Commissionerate of Customs New Custom House, Mumbai w.e.f. 01.10.2007. The claims pending with Group VII till 30.09.2007 shall be finalized by the respective Section only and in no case the pending files received before 30.09.2007 shall be transferred to the Refund Section Group VII. All refund claims filed after 01.10.2007 shall be dealt as under:- 2 All refunds under Section 27 of the custom Act, 1962 including consequential refunds arising out of orders passed by an Appellate Authority as well as the pre-deposits of amounts deposited during the pendency of appeals and other deposits shall be dealt by the Refund Section. The fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... running Serial Number for each financial year and acknowledgement will be given by the Receipt Clerk (TA) after verifying that whatever has been stated in the application has in fact been annexed to the application. Thereafter, Refund Application details shall be entered in a Register. The running Serial Number given on the application and the register shall be the same and shall bear the dated initials along with rubber stamp indicating the name of the TA, who has received the Refund claim. In case of receipt of Refund Application by post, the same procedure shall be followed. Application of refund found to be complete in all respects, after scrutiny as above, shall be processed on first-come-first served basis so as to decide whether th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er maintained. Revised application should be entered by TA as fresh claim due to the fact that the relevant date for granting interest on refund amount is the date when refund application complete in all respects, is submitted. However, for the purpose of reference, entry may also be made in the register against previous entry. 7. In case, where the claimant has replied to the Deficiency Memo, the revised application so forwarded will be scrutinized by the Examiner/ACAO. If it is found that Deficiency memo earlier issued has not been fully complied with, the refund application will again be returned to the claimant. In case, it is found to be complete in all respect then acknowledgement will be issued to the claimant. The procedure as st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me, the TA will forwarded the file to the Accounts Section for No payment Certificate (NPC). Accounts Department will verify the CBR Cus 44 Register and state whether or not any refund has earlier been granted against particular Cash Number. This should be returned within 2 working days. Refund TA will keep records of movement of file in refund Register. 10. After the file has been received back by the Refund section from Accounts Section, TA will forward the file to the Examiner/ACAO to process the claim. The examiner/ACAO will evaluate the merits of the claim and put up the file to A.O. with a self-explanatory note. The AO will examine the claim and with his comments will forward the same to DC/AC (Refund) for sanction or otherwise. Be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or determining the amount as either refundable to the claimant or payable to the Consumer Welfare Fund or the claim not being admissible. The TA will prepare the Refund Order and put up to AC/DC for signature and issue to the claimant. The claimant shall produce the pre-receipted RO to the CAO/ACAO on the basis of which he will sign the cheque. 11. The file where refund has been sanctioned will be forwarded to the Accounts Department who will keep a note of the refund sanctioned in CBR 44 Register and give a certificate in the file to this effect. All files received in Accounts Department for this purpose must be returned to Refund Section within 2 days. 12. After issuance of Order-in-Original/Refund Order, all the files with refund c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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