J&K refund scheme applicable to Kutch, Sikkim and North East
Notifications Nos. 56/2002 and 57/2002 Central Excise, both dated 14.11.2002exempting goods in J&K provide for granting the exemption by a scheme of refund. Board had earlier in 682/73/2002 dated 19.12.2002 clarified that provisions of Section 11B are not applicable to this refund as the “Refund” envisaged in the notifications is not on account of any excess payment of excise duty by the manufacturers, but is basically designed to give effect to the exemption. In other words, the mechanism has been adopted to operationalize the exemption envisaged in these two notifications.
Now there is a doubt whether this clarification will apply to the refund granted for the Kutch, Sikkim and North East exemptions. Board proposes to clarify that there is no doubt at all and the clarification is applicable.
If you don’t agree with the Board, please tell them at dscx4cbec@yahoo.com before 10.11.2006
Board’s F.No.