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Refund of Excise duty on purchase of cars by physically handicapped persons

Central Excise - 1015/3/2016-CX - Dated:- 3-2-2016 - Circular No. 1015/3/2016-CX F.No.268/8/2015-CX-8 Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs New Delhi, 3rd February, 2016 To Principal Chief Commissioner/Chief Commissioner of Central Excise, Customs and Service Tax (All) Principal Commissioner of Central Excise, Customs and Service Tax (holding charge of Chief Commissioner) (All) Web Master, CBEC Madam/Sir Subject: - reg. Attention is i .....

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n some cases as delay in procuring certificate from the line Ministry as prescribed in the notification, confirming the said goods are capable of being used by the physically handicapped persons. 3. In this regard, to ameliorate such situations it is directed that when a handicapped person approaches the Central Excise office for refund of duty paid on the vehicle, he should be advised that refund application should be filed within one year of payment of duty, irrespective of availability of cer .....

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