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TMI BlogProcedures for refund of excise duty on purchase of petrol/diesel/fuel oil by Diplomatic Missions and their officers for their official /personal useX X X X Extracts X X X X X X X X Extracts X X X X ..... 263E, North Block, New Delhi, dated: 10th November, 2021 INSTRUCTION To, The Principal Chief Commissioner/ Chief Commissioner of CGST & CE (All), The Principal Commissioner/ Commissioner of CGST & CE (All), [email protected] Sir/Madam, Subject: Procedures for refund of excise duty on purchase of petrol/diesel/fuel oil by Diplomatic Missions and their officers for their offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... awn. In other words, the Diplomatic missions and their officers shall continue to be eligible for grant of refund of excise duty on petrol/diesel/fuel oil for their official/personal use. 3. The procedures required to be followed for refund of excise duty on purchase of petrol/diesel/ fuel oil by the Diplomatic missions and their officers are as under: (i) The Diplomatic Missions and their offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im with the authorized officer of MEA. (iv) Further, a refund claim is required to be sanctioned within three months of receipt of claim and in case of delay in payment of refund beyond three months, interest is required to be paid by the department under section 11BB of the Act. Vide Circular No. 853/11/2007-CX dated 13.08.2007, the statutory time limit of three months for sanction of refund (be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial thirty days, taken by MEA to forward the said claim to the jurisdictional AC/DC of Central Excise. (v) The sanctioning authority in all such excise duty refund claims upto a limit of ₹ 5000/- shall be Deputy/Assistant Commissioner of Central Excise (Technical) and in case of the claims above ₹ 5000/- shall be Additional/Joint Commissioner (P& E) / (P&V) of the Commissionerate. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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