Special Refund and Drawback Disposal Drive from 15.05.2021 to 31.05.2021 - Implementation of

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Chief Commissioner/Chief Commissioner of Customs/Customs (Preventive) All Principal Chief Commissioner/Chief Commissioner of Customs & Central Tax All Principal Commissioner/ Commissioner of Customs & Customs (Preventive) All Principal Commissioner/ Commissioner of Customs & Central Tax Subject: Special Refund and Drawback Disposal Drive from 15.05.2021 to 31.05.2021 - Implementation of - r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... No.03/2020-Customs and No.2/1/2020-GST, both dated 09.04.2020. 2. Continuing with the aforementioned trade facilitation measures, the Board has decided that there is a need to focus on timely disposal of all pending refund/duty drawback claims in order to provide immediate relief to the business entities, especially MSMEs, in these difficult times. Accordingly, it is hereby instructed that there .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (if a claim is pending for want of a required document). 4. In this regard, the following may kindly be taken note of: a. Though the decision to process pending refund claims has been taken with a view to provide immediate relief to the taxpayers, due diligence is to be done before granting the refunds and drawback. All the relevant legal provisions, notifications, circulars and instructions m .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X