Simplified procedure for sanction of refund of unutilized credit/rebate claims in cases of export
The CBEC Circular No. 828/5/2006 – CX dt . 20/04/2006 had clearly prescribed that, for select category of exporters 80% of the rebate claim is to be sanctioned within 15 days after preliminary scrutiny, and balance amount is to be sanctioned within 45 days of the filing of the claim.
It seems Board has received representations from the trade and industry that rebate/refunds on account of duty drawback excise duty and service tax are being held up in field formations .. What's New? It is easier for a camel to pass through the eye of a needle than to get a refund from the Department.
Now CBEC reiterates that the instructions laid down in the aforesaid circular may be followed and all rebate/refund claims are decided expeditiously as per law.
Obviously nobody in the field has any respect for Board instructions which are routinely and regularly ignored.
In fact even the Board seems to have forgotten its previous instructions. In F.No . 268/4/2005- XC -8(Pt) Dated : October 3, 2007, Board had instructed that 80% of the refund claimed should be given without pre-audit within 15 days..
Now should they issue two Adjudication orders for the same refund claim, one for 80% and the other for 20%?
Please see - 05.11.2007
The Board should seriously think of coming out of the secret shell and share information. Your instructions really don't reach the field and they are never available when wanted. Give them to us – we will keep them available for posterity and give them to the stake holders as quickly as possible.
CBEC F.No . 268/25/200/- CX.8 dated: 6th February, 2009