TMI BlogCreation of Centralised Refund Section & Streamlining the procedure thereof-reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... f. 2. Trade has represented the problem faced by them in relation to the filing of the refund claims, processing of these refund claims by Refund Section, reassessment or amendment under Section 149 of Customs Act, 1962by the concerned Appraising Groups (wherever necessary) passing of the refund orders and disbursement of cheques/online payments, these difficulties faced by the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether by post or courier or personal delivery, shall be received by the Centralised Receipt Section of Refund claims and a simple receipt, for having received 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 application. Thereafter, Refund application details shall be entered in the Master Register and assign ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipt 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 Payment Certificate) clerk ITA would check and make necessary endorsement in the challan and the duty payment scroll regarding non-payment of refund earlier.) This should be within 3 working days. TA/Refund will keep records of movement of file in refund Register. 11. After the file has been received back by the Refund Section from Cash S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8377; 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 cases. The speaking order granting refund of the full or a part of the amount claimed or rejected should include findings in respect of all three aspects namely the time limit, merit and unjust enrichment of the refund claim. Even if a claim is liable for rejection on one of the grounds, findings in respect of other two grounds should also be elaborated, to avoid repetitive work at various levels. In all the cases where refund is proposed to be sanctioned wherein duty involved is ₹ 5 lakhs or more, shall be forwarded to Audit Section for the purpose of pre-audit along with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claims may follow the procedure prescribed in the said Facility Notice. 15. The file where refund has been sanctioned will be forwarded to the Cash Section who will keep a note of the refund sanctioned in the CBR Cus 44 Register and give a certificate in the file to this effect. All files received in Cash Section for this purpose must be returned to Refund Section within 2 days. 16. After issuance of Order-in-Original/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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gation Reports from SVB, will be received by SVC of Centralised Refund Section. iii. Board vide its Circular No. 5/2016 dated 09.02.2016 has decided that the importer would be free to choose whether 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 the same. The finalization of the Bs/E will be don ..... X X X X Extracts X X X X X X X X Extracts X X X X
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