HOW TO FILE CENTRAL EXCISE REFUND CLAIM

Dated 03^rd March 2012

Refund of any duty of excise is governed by Section 11B of the Central Excise Act. 1944. The refund claim can be filed within one year from the relevant date in the specified Form by an assessee or even a person who has borne the duty incidence, to the Deputy/Assistant Commissioner of Central Excise having jurisdiction over the factory of manufacture. The limitation of one year does not apply where any duty has been paid under protest. The “relevant date” has been defined in section 11B and refund of duty paid can be sought provided the manufacturer has not passed on the burden of duty. In case burden of duty has been passed on, the refund can be claimed by the person who has actually paid the duty otherwise the amount is liable to be deposited in the Consumer Welfare Fund created by the statute.

The Central Excise Act also provides for payment of interest on delayed payment of refund. As per Section 11BB, if any duty ordered to be refunded under Section 11B has not been refunded within three months from the date of receipt of the refund application in the prescribed manner and form along with the supporting documentary evidence as laid down in the relevant rules, interest at the rate notified by the Central Government shall have to be paid on such duty from the date immediately after the expiry of three months from the date of receipt of application till the date of refund of such duty. Any person, who deems himself entitled to refund of any duties of excise or other dues, or has been informed by the department that a refund is due to him shall present a claim in proper Form,(Annexure – 28) along with all the relevant documents supporting his claim and also the copies of documents/records supporting his declaration that he has not passed on the duty incidence.

The claim should be filed with the Deputy/Assistant Commissioner of Central Excise with a copy to the Range Officer. The claim is to be presented in duplicate and is to be duly signed by the claimant or by duly authorized person on his behalf and shall be pre-receipted (with revenue stamp on original copy, where necessary). It may not be possible to scrutinize the claim without the accompanying documents and decide about its admissibility. If the claim is filed without requisite documents, it may lead to delay in sanction of the refund. The claim would be taken as filed only when all relevant documents are available. In case any document is not available for which the Central Excise or Customs Department is solely accountable, the claim may be received so that the claimant is not hit by limitation period.

refund application form

SOURCE: GOVT. OF INDIA, Ministry of Finance