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Creation of Centralised Refund Section & Streamlining the procedure thereof-reg.

Customs - 11/2016-17 - Dated:- 23-6-2016 - OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS (IMPORT) MUMBAI-III, AIR CARGO COMPLEX SAHAR ANDHERI (EAST), MUMBAI-400099 F. No. S/3-Misc-PRO-162/2015-16-ACC(I) Date : 23-06-2016 PUBLIC NOTICE NO. 11/2016-17 Sub: Creation of Centralised Refund Section & Streamlining the procedure thereof-reg. Kind attention of all importers, exporters, members of trade and industry Associations, Customs Brokers, Customs Officers and others is drawn to the creation .....

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e trade have been examined and accordingly, following decisions have been taken up to simplify the procedure of the above refund claims. 3. The Refund Section is being restructured to receive, process, monitor and sanction the refunds. The restructured Centralised Refund Section (CRC) will have following Sections: i. CRC-I - This section shall receive, monitor, process and sanction the refund claims other than SAD and 1% or 5% EDD (SVB order) ii. CRC-II - This Section shall receive, monitor, pro .....

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6.2016 shall be finalized by the respective Appraising Groups only and in no case, the pending files received before 30.06.2016 shall be transferred to the Refund Section. All refund claims filed after 01.07.2016 shall be dealt as under:- 5. All refunds under Section 27 of the Customs Act, 1962 including consequential refund arising out of orders passed by an Appellate Authority as well as the pre-deposits of amounts deposited during the pendency of appeals and other deposits shall be dealt by t .....

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eived the application that is said to be have been filed as "Refund application' shall be issued immediately. At this stage, the receipt should make it clear that the application has not been scrutinized for its completeness. All the applications so received will be given a running Serial Number for each financial year and acknowledgement will be given by the Receipt clerk (TA/EO/PO/STA) after verifying that whatever has been stated in the application has in fact been annexed to the app .....

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After completing the above requirements, the examining officer/PO/AO/Supdt. shall scrutinize the refund application. All those refund claims found to be complete in all respects, after scrutiny shall be processed on first come first serve basis so as to decide whether the whole or any part of the duty and interest paid by the applicant is refundable in its totality with reference to Notifications, Board circulars, Public Notices and otherwise with specific [analysis in respect of all aspects of .....

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A.D. Post. The acknowledged memo/deficiency memo shall bear the same Sr.No. and date of receipt of the Refund claim. All the deficiency memos shall be issued within a week/10 days from the date of the receipt of the refund application. 10. The TA/STA will forward the refund file to the Cash Section for No Payment Certificate (NPC). Cash Section will verify the CBR Cus 44 Register and state whether or not any refund has earlier been granted against particular Cash Number. (Thereupon, NPC (No Pay .....

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double duty payment, other issues of re-assessment and amendment under Section 149 of the Customs Act and put up the file to AO with a self-explanatory note. The AO will examine the claim and with his comments will forward the same to DC/AC (Refund) for sanction or otherwise. Before sanctioning the Refund, DC/AC (Refund) shall verify from all the Groups/Tax Recovery Cell that whether any confirmed demand is pending for recovery from 'importer/applicant so that the same can be recovered or ad .....

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on merit either by granting the refund or in case there are infirmities, by rejecting/reducing the claim. The rejection shall not be done without giving a personal hearing. In either case, a reasoned Order-in-Original shall be issued after obtaining a running Order-in-Original number. If the refund amount sanctioned is less than ₹ 50,000/-, no Order-in-Original is required to be issued. However in case of rejection/reduction of claimed amount, Order-in-Original shall be issued in all case .....

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more, shall be forwarded to Audit Section for the purpose of pre-audit along with the draft Order-in-Original of refund. The Audit Cell, shall examine the refund claim and draft Order-in-Original and put up to the competent Authority for pre-audit. The file would be returned after pre-audit to the refund section within five working days. 13. After the file is returned from Audit, after pre-audit of claim, the refund should be sanctioned or otherwise by a speaking appealable order. The rejection .....

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o the Consumer Welfare Fund or the claim not being admissible. 14. Once the refund is sanctioned by the Asstt./Dy. Commissioner and after issuing the Order-in-Original, the TA will prepare the Refund Order (R.O.) and put up to AC/DC for signature and issue to the claimant. Further, the payment of refund amount is directly credited to Importer's Bank Accounts instead of by way of issuing cheques as per Facility Notice No. 05/2014 dated 16.09.2014 issued by Commissioner of Customs (Import), Ai .....

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/Refund Order, all the files with refund claim less than 5 lakhs should be sent to post-audit for completing post-audit formalities. In case where refund claim is less than ₹ 50,000/-, the AC/DC (Audit) may select 25% of such cases at random for post audit. The post audit should be done at the level of AC/DC Audit. All refund files should be kept in safe custody in respective Refund section. 17. Where the refund application has been admitted, whether in part or in full, and claimant is eli .....

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order finalizing the refund claims and endorse a copy of the order to DC/AC (Review). DC/AC (Review), on receipt of such order shall after due examination, put up the same to the Commissioner for review and passing orders as deemed fit. 19. In the light of Board's Circular No. 5/2016 dtd. 09.02.2016 regarding Procedure for investigation of related party import cases and other cases by the Special Valuation Branches, Special Valuation Cell (SVC) has been created in the Centralised Refund Sect .....

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er the Security Deposit to be provided for the purposes of provisional assessment shall be by way of cash deposit or a Bank Guarantee. The monitoring of such Bank Guarantee like extension, encashment etc will be monitored by the SVC of Refund Section. iv Upon receipt of the investigation report (IR) from the SVB, where finalization is required, where investigative findings are that the declared value is found conforming to Rule 3 of the CVR, 2007, the SVC shall immediately proceed to finalize th .....

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