Grounds on which complaint shall be filed:

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..... he Ombudsman: (a) delay in the issue of refunds or rebate beyond time limits prescribed by law or under the relevant instructions issued from time to time by the Central Board of Excise and Customs; (b) delay in adjudication; (c) delay in registration of taxpayers; (d) delay in giving effect to Appellate orders; (e) non-adherence to the principle of First Come First Serve .....

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..... toms, Central Excise and Service Tax administration: Provided that, if on any of the grounds above, the responsibility for taking action is with the Central Board of Excise and Customs or on a Centralized authority e.g., {Director General (Systems)}, then the Ombudsman shall not have the power to pass an award as specified in para 13 below. In such cases, the decision of the Ombudsman shall be .....

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