CVC's instructions: Post the status on your web site.
These instructions, inter alia, require that status of individual applications / matters should be made available on the organisation's website and should be updated from time to time so that the applicants remain duly informed about the status of their applications. (Easier said than done)
Online database on refunds:
All Commissioners of Customs shall establish a mechanism for maintenance of a comprehensive database in their respective websites, indicating the receipt, acknowledgement, action taken for disposal (either payment or rejection) of refund applications and those pending at the end of the month. This shall be implemented with in a period of three months time and a report of the same may be sent to the Board and DG (Inspection). (Board will at best get compliance reports, but websites will not show anything. And we will report the fact to you)
Monitoring Chief Commissioners/ Directorate General of Inspection (DGI) is to review the position of refunds in their respective zones/select zones, to check on the timely sanction of refund applications. If any refund application is pending for long period, the reasons for the same may be identified by the concerned Chief Commissioner and action initiated for their disposal by reference to the concerned Commissionerate. (here both Chief Commissioner and commissioner are like the Board - concerned Chief Commissioner and concerned Commissioner, not the Chief Commissioner or Commissioner concerned - really a concerned department)
Why the instructions?
They are being issued so that an administrative arrangement is made on a permanent basis to deal with refund of customs duty, an important aspect of tax administration which needs to be given due importance in view of the prompt disposal as per legal provisions and their revenue implications. Accordingly, the Commissioners of Customs and Chief Commissioners of Customs concerned may ensure for proper implementation of these instructions of the Board.
Does the Board know that its instructions are flouted with impunity? Will the Board tell the taxpayers how many disobedient commissioners are there and how the Board is going to reward them?
And don't these instructions apply to Central Excise and Service Tax refunds?
CBEC Circular No. 24/2007-Cus., Dated July 2, 2007