ACES Refund

Following instruction has been issued in the Coimbatore Commissionerate towards the 

The CE-Refunds module of the ACES has a four-step process of Refund.

1.     Request for Refund: This process enables the refund / rebate of duty online.

2.    Scrutiny of request for refund claim: This process enables the Superintendent to record the scrutiny details about the refund claim request.

3.    Refund Order: This process enables the AC/DC to reject or accept or partially accept the refund claim request and pass an order for the same.

4.      Audit Report: Audit cell officers prepare the audit report for Refund order in this process.


Online mode:

1.     The assessee log in to ACES and files the Rebate claim through REF Module, by entering the relevant information’s as required by the System.

The details that the user needs to submit to the system are:

·         Nature of claimant.

·         Registration Number of Seller (If the Applicant is Buyer)

·         Reason for Refund.

·         Total Amount Claimed (Rs.)

·         Total Amount Claimed from deposit in Current A/C (Rs.) (If reason of Refund is selected as deposit in current a/c in excess of required debit)

·         Amount Claimed Details like CETSH, Duty head, Commodity

·         Description and Amount Claimed (Rs.)

·         Ground for Refund Description

·         Documents Relied Upon (From Claimant)

·         Section, Act, Rules Relied Upon

·         Notifications Relied Upon

·         Declarations

Important Remarks:

1.     The assessee may be advised to select Documents Relied as “Others” instead of selecting the “ARE1” as the systems validate the ARE1.

2.     The assessee may further advised to enter the following documents as documents relied.

                               i.            ARE1’s

                             ii.            Export Invoices

                          iii.            Shipping Bills

                            iv.            Bill of lading

                              v.            Extract of GAR7/PLA/ CENVAT A/c evidencing the payment of duty.

                            vi.            Copy of ER1 for the for the export period.

                         vii.            Any other relevant documents.

3.     As the size of attachment permitted is only 2 MB, advise the assessees not to attach any documents. If necessary advise only to attach the soft copy of the rebate claim.

Offline mode:

1.     Submits all the relevant documents as mentioned in the Application, by offline mode to the Divisional Assistant /Dy. Commissioner.


Offline mode:

1.     Divisional office receives the rebate application and relevant documents.

2.     Process the claim as usual.

3.     Sends the document to the Range Office for the necessary verification and preparation of scrutiny report


Offline Mode:   

The Range Superintendent

1.     Receives the Refund claim /documents from Divisional Office.

2.     Verifies the rebate claim.

3.     Prepares scrutiny report as per the procedure prescribed by Board.

4.     Sends the softcopy of the Scrutiny report to his own email id.

5.     Submits the hard copy of Scrutiny report to Division along with all the documents received from the division.

 Online Mode:

The Range Superintendent

1.     Logins to ACES application.

2.     Views the Rebate claim from REF Module.

3.     The system provides a checklist to the Superintendent with checks to ascertain submission of necessary documents, their authenticity and actual payment of duty

4.     Attaches the softcopy of the Scrutiny report prepared and sends to his mail. (For this purpose the Range Superintendent opens the email from ACES application and saves the attachment in his home directory.)

5.     Submits the Scrutiny report.

6.     Prepares the Case portfolio for the rebate claim in DSR module.

7.     Prepares the Draft SCN. (Fills the data required in the System, no need to attach any SCN if there is no discrepancy in the Rebate claim).

8.     Submits the DSCN.

Important Note:

1.     In the Case category, the Range Superintendent should select only the Category B “All other cases, which do not fall under category A, will be considered as B. If other categories are selected the DSCN will be forwarded to other Adjudicating Authorities.

2.     In the issue description they are advised select “others” and “Exports”, and “refund of duty”


Offline Mode:

1.     Processes the rebate claim as per the present practice and prepares the Draft sanction order.


Online mode:

1.     As per the work flow adopted in the ACES, the processing of Rebate/Refund application starts from Range Superintendent. However AC/DC can view the refund / rebate application in the REF module. The pendency will be shown in the Dash board only after the submission of the Scrutiny report by the Range Superintendents.

2.     After processing of the rebate claim by the Divisional Office, AC logins to ACES surfs to REF module, Approves the scrutiny report on the processed Rebate Claim submitted by the Range.

3.     After approval of Scrutiny Reports, AC/DC visits to DSR module, opens the Case portfolio, selects the Assessee and approves the DSCN submitted by the Range Superintendent.

4.     After the issue of SCN and approval of rebate claim submitted by the Divisional office, AC/DC revisits ACES and prepares the Refund Order and attaches the Refund order (For this purpose the Divisional                                      Office sends email to ACs Email id and AC opens the email from ACES application and saves the attachment in his home directory).

Offline mode:

1.     After processing of the rebate claim by the Divisional Office, AC Approves the scrutiny report and passes the refund order.

2.     Prepares the cheque and hands over to the Assessee as per the present practice.


View PPT :  Coimbatore Commtt.  [or] here: cbecaces 

Refunds (3)

List of Documents to be filed with Refund claim for Central Excise

(1) Refund of Central Excise duty (Excess payment of duty). Section 11 B of CEA, 1944.

1.     Application in prescribed Form –R.

2.     Copy of TR-6/ GAR-7/PLA/ copy of return evidencing payment of duty.

3.     Copy of invoices (in original)

4.     Documents evidencing that duty have not been passed on to the buyer.

5.     Any other document in support of the refund claim.

2 .Refund of Pre-deposits Deposit made under Section 35 F of CEA 1944.

1.     Application in plain form

2.     Copy of order of Appellate authority consequent to which the deposit made becomes returnable.

3.     Copy of Challan evidencing payment of pre deposit (in original).

4.     Any other document in support of the refund claim.

3 Rebate of duty paid on goods exported under      Rule 18 of CER 2002 and Notification No.19/2004 CE (NT) dated 6.9.2004.

1.     A request on the letterhead of the exporter containing claim of rebate, ARE-1 numbers and dates, corresponding invoice numbers and dates, amount of rebate on each ARE-1 and its calculations.

2.     Original copy of ARE-1.

3.     Invoice issued under Rule 11 of CER, 2002

4.     Self attested copy of Shipping Bill (EP copy) and Bill of lading/ Airway Bill.

5.     Proof of duty payment.

6.     Disclaimer certificate. (in case claimant is other than exporter)

7.     Any other document in support of the refund claim.

4. Rebate of duty on inputs used in the manufacture of goods exported. Rule 18 of CER 2002 and Notification No.21/2004 CE (NT) dated  .9.2004.

1.     A request on the letterhead of the exporter containing claim of rebate, ARE-2 numbers and dates, corresponding invoice numbers and dates, amount of rebate on each ARE-2 and its calculations.

2.     Original copy of ARE-2.

3.     Self attested copy of Shipping Bill (EP copy) and Bill of Lading/ Airway Bill.

4.     Duplicate copy of Central Excise input Invoice under which Central Excise duty was paid/ accounted as payable for goods used in the export product.

5.     Details of sanction given by AC/DC for input-output ratio. Calculation/ details of use of material in the export goods.

6.     Any other document in support of the refund claim

5. Rebate on exports of Pan Masala and Gutkha.:Rule 18 of the Central Excise Rules, 2002 read with rule 14 of the Pan Masala Packing Machines (Capacity Determination And Collection of Duty) Rules, 2008 and Notification No.32/2008- CE (NT) dated 28.8.2008.  

1.     A request on the letterhead of the exporter containing claim of rebate, ARE-1 numbers and dates, corresponding invoice numbers and dates, amount of rebate on each ARE-1 and its calculations.

2.     Original copy of ARE-1.

3.     Invoice issued under Rule 11 of CER, 2002

4.     Self attested copy of Shipping Bill (EP copy) and Bill of lading/ Airway Bill.

5.     Proof of payment of duty.

6.     Any other document in support of the refund claim.

6.Refund of accumulated CENVAT credit for export under bond. Rule 5 of CENVAT credit rules read with Notification No. 5/2006 CEX (NT) dated 14.3.2006.

1.     Refund Application in Form as prescribed under Notification.

2.     Relevant extracts of the records maintained under CENVAT Credit Rules in respect of input duty credit taken

3.     Statement/ Documents to show use of inputs/ input services in the exported goods.

4.     Original copy of ARE-1.

5.     Invoice issued under Rule 11 of CER, 2002

6.     Self attested copy of Shipping Bill (EP copy) and Bill of lading/ Airway Bill.

7.     Disclaimer certificate. (in case claimant is other than exporter)

8.     Any other document in support of the refund claim.

Time limit for claiming refunds including rebates:

The refund claim can be filed within one year from the relevant date as defined under Section 11B of CEA, 1944.  For “relevant date”, please refer definitions under Section 11-B. As per proviso to Section 11B, where duty has been paid under protest, the limitation of one year shall not apply

A Note on Doctrine of “Unjust Enrichment”:

In case, the duty is passed on to any other person, there is a legal bar for sanctioning and paying the amount to the claimant and eligible refund  as to be credited  to Consumer Welfare Fund as, in such cases, the doctrine of “unjust enrichment” will operate. In other words, unless the claimant proves that the claim is not hit by the bar of unjust enrichment, any amount which has become refundable, should be credited only to the Consumer Welfare Fund established under Section 12-C of CEA,1944. Further, no refund shall be made except as provided in sub-section(2)of Section 11B notwithstanding anything to the contrary contained in any judgment, decree, order or direction of Tribunals/or any court.

The bar of “unjust enrichment” does not apply in the following cases:

®       Rebate claimed on account of export

®       Unspent advance deposits lying in balance in PLA

®       Refund of Cenvat Credit

®       Duty of excise paid and borne by the manufacturer (such as in cases of post-removal demands)

®       Duty of excise paid and borne by buyer, if he had not passed it on to any other person.

In cases where the bar of “unjust enrichment” is attracted, the refund, if otherwise found admissible, will be sanctioned but credited to Consumer Welfare Fund only and not to the claimant as per Section 11B.

Sanction of Refund/Rebate is a Quasi Judicial Function:

All refund/rebate claim orders are necessarily passed as an         order-in-original. Hence, adherence to principles of natural justice is an essential pre-     condition. Government Dues can be adjusted from refund sanctioned. – Please refer Section 11-A of CEA, 1944



The above is only a synopsis for easy and ready reference. For full details, and for all legal purposes, please refer the relevant provisions of the Section/Rules/Notifications issued there under.

[Previous Doc: Refunds (2)  

{view PPT :  Coimbatore Commtt. [or] cbecaces
(pl.come back to this screen)


Refund & Rebate of Central Excise duties paid

Refund of any duty of excise is governed by Section 11B of the Central Excise Act, 1944. A claim for refund of duty is quite often caused by a previously completed activity. The possible activities, which may result into a refund claim application, are listed below:

®       Deposit in current a/c, in excess of required debit

®       Wrong calculation of Rate of Duty

®       The actual quantity of clearance is wrongly stated

®       The actual value of clearance is wrongly stated

®       SSI wrongly pays duty before reaching exemption threshold

®       Consequential Refunds

®       Section 11C exemption

®       Section 5 A (2) special exemption order

®       Compounded Levy Scheme

®       Provisional Assessment

®       Others

Legal Provision:

The legal provision governing Refund is Section 11B of Central Excise Act, 1944.  It is to be noted that by definition, refund includes rebate of Central Excise duty paid on goods exported out of India.  Rebate is also available for materials used in the manufacture of goods exported out of India.  There are two chapters exclusively dealing with Refunds and Rebates in CBEC’s Central Excise Manual.  While Chapter 8 deals with Export under claim of Rebate, Chapter 9 of Central Board of Excise and Custom’s manual covers Refunds.

Rules relating to Rebates:

Rebates (Rule 18): As per rule 18 of CER, 2002, rebate of duty paid on excisable goods or duty paid on materials used in the manufacture or processing of such excisable goods can be granted as rebate subject to conditions and limitations and fulfillment of such conditions and following of procedures as may be specified in the notification issued under this rule.

Rebate - Notifications issued under Rule 18 of CER, 2002

1)    Rebate of duty on export of goods to all countries other than Nepal and Bhutan - Notification No.19/2004-CE (NT) dt. 6-9-2004 as amended

2)    Rebate of duty on export of goods to Nepal and Bhutan – Notification No.20/2004-CE (NT) dated 6-9-2004 as amended

3)    Rebate of duty on excisable goods used in goods exported to any country except Nepal and Bhutan-Notification No.21/2004-CE (NT) dated 6-9-2004 as amended.

Refund under Cenvat Credit Rules 2004

1)    Refund of Cenvat Credit under Rule 5 of Cenvat Credit Rules, 2004 read with Notification 5/2006-CE (NT) dt. 14-03-2006.

2)    Refund of Cenvat Credit to units in specified areas under Rule 5A of Cenvat Credit Rules, 2004

3)    Manufacturers clearing Final Products under Notification 20/2007CE Dt.25-04-2007 and who are unable to utilize the CENVAT Credit on inputs are eligible for this refund subject to conditions.  Please see the         said rule and notification for details.

Filing of Refund claims:

®       Refund claim can be filed by an assessee or even by any person other than the assessee, but the condition is that the claimant should have borne the duty incidence and not passed on to any others.

®       The claim should be filed with the jurisdictional Deputy /Assistant Commissioner of Central Excise with a copy to the Range Officer

Documentary evidence to be furnished for claiming refund:

All the supporting documents including documents in proof of payment of duty should be submitted along with the claim. The supporting documents may vary depending upon the ground of the refund claim.           Further, as per Sub Section (1) of Section 11B read with Section 12-A, all such documents as mentioned under Section 12-A should accompany refund claims for verification by the proper officer. 

<<Cont'd...Refunds (3)>>

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The refund Module in ACES mainly consists of a FOUR STEP process. They are : 1. Request for Refund. 2. Scrutiny of request for Refund. 3. Refund Order. 4. Audit Report.

Only Registered assessees and other buyers can file refund.

The registered assessee first logins to 'Assessee Home Page' ( for Excise or for Service Tax).

The Navigational path would be:- Assessee Home Page - REF
(Module) - Refund Request - Create.
Details of claimant are automatically populated. However, if the Supdt. is filing the request on behalf of the assessee, the registration Number should be filled in, after which the system populates the other details.

The field 'Nature of Claimant' i.e. 'Manufacturer who paid duty' (or)
'Others' is required to be selected. This is mandatory.

If applicant is the buyer, the claimant should provide registration
Number of Original Manufacturer.

The next field is 'Particulars of the claim' containing Reasons for Refund for which select appropriate one given, then total amount and if necessary, total amount claimed from deposit in Current Account.

The Central Excise Tariff Head (CETH), Duty Head (BED etc),
Commodity description, amount claimed should be filled-in next.

Then the 'Grounds of Refund' (upto 1000 characters) should be filled.

Next, the 'Source Document' details & whether duty was paid 'Under Protest' is to be filled. If duty was paid 'Under Protest' the period of one year for filing claim will not be applicable. The period covered & further details as per the form are to be filled.

If all the above details are fed-in correctly, the 'NEXT" button is
required to be clicked which will take you to the Next Page.

In this page the Section, Act & Rules under which the claim is filed, the CETH, Notification relied upon, if any, alongwith Sl.No. in Notification, Rate of duty - whether advalorem or specific rate are to be filled in. Then the declaratios, mode of submission of documents are to be entered.

If any modification is required the same can be done by clicking
'MODIFY' button. If everything is correct, click 'Sign and Submit'.

The 'Sign and submit' dialog box appears. If 'OK' is given, the Refund Request Number is generated and displayed. This can be used for future reference.


The next step after the Refund Request has been filed is that it is
routed to the workflow of the Superintendent.

The scrutiny of the claim is done manually by the Superintendent. After seeing whether the claim is supported by all requisite documents, the concept of unjust enrichment arises or not, the claim is filed within the time-limit prescribed and after checking 100% the correctness of the claim, the Superintendent creates a 'Scrutiny Report'. The Navigational Path for this will be : - Login as SP - go to REF (Refund) Menu - Scrutiny Report sub-menu and click 'CREATE'.
The portfolio for creating Scrutiny Report emerges. Here, select the claim for which Scrutiny Report is to be generated and then click 'Select' button.

The details of claimant and date of claim are automatically

The 'Start date' and 'end date' are to be filled in. The 'details of scrutiny' which should not exceed 1000 characters detailing the correctness of the claim, the scrutiny done etc. should be given by the Superintendent.

The 'outstanding liabilities' is automatically populated by the

The Superintendent should then click on the 'check boxes' of the five checks wherever the answer to them are in the affirmative. This is the 'Summary of Scrutiny'.

Then the Superintendent should attach his 'Scrutiny Report' by browsing in Word or Excel document and upload the same. Then the 'SAVE' button is to be clicked.

The Scrutiny Report with all the above details emerges. If modification is required 'MODIFY' button is to be clicked and modification carried out. If all are correct, the 'SIGN AND SUBMIT' button is to be clicked.

The 'Sign and Submit' dialog box appears. If 'OK' is given, the Scrutiny Report is created and a Scrutiny Report number is generated.

The Scrutiny Report has to be approved. The Navigational Path is: Login as AC/DC - REFUND - Scrutiny Report - Approval. In the List of Scrutiny Reports go to Search - Select. The Scrutiny Report comes on the screen. AC/DC can either approve or send it back to Supdt. for modification. After filling 'Notings' AC/DC can 'Save' & then click on the 'Approve' button. The Signing Wizard is displayed and Approved Scrutiny Report is sent to Supdt. This is sent to database for further processing.

Creation of Refund Oder involves the following procedures
which have to be made in the DSR Module.
(a) Case Portfolio : AC/DC always issues a SCN before making a speaking order. Login as SP - go to DSR Module - Case Portfolio - Create. It is very important to note that in the 'Triggering Activity' you should select 'Refund claims'. Give the period, Refund amount claimed, Reasons for refund, Source document details. Then 'Save', 'Sign and submit' - CPF number is geneated.
(b) Create a SCN : (Login as SP) In DSR Module go to Case Portfolio - View. In the Case Portfolio go to DSR - SCN - Create. The claimant's details are automatically populated. Fill in all other fields. Here also, in the 'Triggering Activity' you should select 'Refund Claims'. Choose the Category, give the purpose of the SCN, period etc. and click the 'Next' button. In the next page fill in details of issues, Duty, interest liabilities, Sections/Act violated & invoked and add Comments and attach Notings, if required. Click Save, Sign and Submit. SCN number is generated.
(c) Approve SCN : (Login as AC/DC) - DSR - Approve - SCN. All fields are already populated. In 'Notings' the SCN can be sent back to SP with observations using 'Send Back' button for which SP can send after modification, if necessary. Now, in 'Notings' field the AC/DC can approve and Save. SCN approval is generated.
(d) Reply to SCN : (Can be logged on as SP or as assessee) - DSR - Case Portfolio - View. DSR - SCN - Reply. Reply to SCN screen appears. Give reply date, assessee's remarks and Superintendent's comments. Save, sign and submit. Reply is created for SCN and a number is assigned.
(e) PH : Login as AC/DC - DSR - Case Portfolio - View Options - View Case Portfolio. Then go to DSR - OIO - PH - Create PH Memo. Fix PH date, time, address, adjudicating officer, designation. Then Save, Sign & Submit. PH memo is created. Now, in DSR go to PH - Create. Fill in the name and designation of the representative, date of PH, details of documents produced etc. Then Save, Sign & submit. PH Details created and number is assigned.
AC/DC Login - REF - Refund Order - Create. Most of the columns are automatically populated in the Refund Order format. Fill in Refund Order date, whether it is partial/rejection/full sanction, sanctioned amount, any liabilities are adjusted (it is AC/DC's choice to adjust or not), if adjusted the details of such liabilities adjusted, interest liabilities and misc. liabilities and summary. Then cheque details are entered, if credited to Consumer Welfare Fund those details are also given. The R.O. is given in Order Details field. Then upload the Refund Order - Browse. Then Save, Sign and submit. Refund Order Number is generated.


If refund claimed is more than Rs.5 lakhs it is considered for pre- audit and only after Audit Report (AR) by ACAudit is approved cheque can be given.

Whereas, for claims less than Rs.5 lakhs it is sent for post audit and
without approval of AR cheque can be given.

There is also random 25% post audit of claims below Rs.50,000/-.

If discrepancies are found, Review under Section 35 E of CEA, 1944 is given for which Dvl. AC/DC will file appeal to Commissioner (Appeals) and also action will be taken to issue demand for recovery of such erroneous refund under Section 11 A of CEA, 1944.

The SP in Audit Cell prepares the Audit Report and is approved by AC Audit. (Not JC as in ACES Manual). The Navigational Path will be: SP Audit Login - REF - Audit details - Audit. The Capture Audit Details screen appears and Notings are prepared, saved, signed and submitted. Audit Details Capture number is generated.

AC Audit Login - REF - Audit Details - For Review. In the Audit Details screen, AC Audit gives his 'Notings', saves, signs & submits. (In case of discrepancies AR can be sent back to SP Audit by clicking 'SEND BACK' button). Then the Refund Order is created and assigned a number by the system.

The Refund Order is routed to the Inbox of AO if AC selects the cheque issuing authority as AO. From the Home Page of the AO go to REF - Refund Order - Create Cheque. The RO number, date, interest payable to Consumer Welfare Fund/Claimant, if any, are to be filled in.

Credit entries are created when the Refund Order is sanctioned in Refund account for CWF amount, Claimant amount, CWF interest amount, Claimant interest amount and adjusted liability amount.

If AC/DC decides to square off existing liabilities, respective credit
entries will be made to square off the liabilities.


The solution is available for many of the problems reported here

a) A dealer/manufacturer enters half or some of his online data at a particular time and he wants to save it and enter the other part/half of the data at some another time. In online entry, whenever partial data needs to be entered on some other time/day, the earlier data cannot be retrieved whenever the dealer/manufacturer opens up the return module again. The data which is typed should be saved and should be retrievable at any point of time.

The assessee after entering the data in each page and when he clicks the “Next” button, whatever he has entered so far gets automatically saved. If the assessee wants to continue to enter the remaining data on some other day, he can do so by clicking the sub-menu “Complete Return” under Main Menu “Return”.He can retrieve whatever data he had entered earlier and complete the return. [RETURN]

d) In one of the Ranges, the returns are being automatically sent back from the AC’s dashboard to the Superintendent’s dashboard. Though, the AC has not sent any returns back from his dashboard.

The point is not clear. However, specific cases may be brought to the notice of Service Desk by logging a ticket[RET]

g) In some cases, the assessee has acknowledgement of submission of online returns with them. However, the concerned Range Superintendent has not received the return online on his dashboard.

Com Admin needs to verify whether the Superintendent is assigned with proper role for that jurisdiction. In case of any problems in ACL the same may be brought to the notice of Service Desk by logging a ticket. [RET]

i) The Unit quantity codes have been assigned online, as per the Tariff Act. However, in many cases like pharma products, machinery and plastic products, there are multiple Unit quantity codes under which they are sold by the Companies. The system does not allow such multiple Unit codes and only allows the quantity codes which has been given in the dropdown menu online. This may cause a lot of confusion in the returns filed and might cause undue harassment to the assessees for conversion of their sale Unit to the default Unit of the tariff..

Validation of unit of Measurement has been removed in ER4/5/6. Hereafter, the assessee can select the unit under which he sells his product provided it is available in the drop down/.In respect of ER1/2/3,the assessee should follow the UOM in the dropdown. There might be an alert message, but the system will allow the assessee to proceed further.[RET]

j) In online entries, many times, the system stops or logs out after a very small period of time while filing returns and while scrutinizing the returns. Entries made in the system are not saved and lost.

Assessee may be advised to utilize the offline utility provided in ACES for filing returns. [RET]

k) Every page (screen) does not get saved while working online. If the entire online entry is not successful, the assessee has to repeat the entire process.

Please refer to reply to point (a) [RET]

l) A manufacturer has paid duty through two different challan numbers in a particular month. In the column total duty paid, there is provision for entering only duty paid by a single challan. The Cenvat, E Cess and SHE Cess format does not come out for entering the details of the second challan

In ER-1 return, the challans by which duty is paid can be shown in ACES under “Details of Duty paid on excisable goods” and under “Challan Details” block that is available, before the Self Assessment memorandum. In Sl.No.6 of the return format under “Details of duty paid on excisable goods”, only one challan can be entered and under “Challan Details”, details of more than one challan can be entered. The assessee may be advised to quote one challan under “Details of Duty paid”, and quote all the challans, including the one quoted in under “Challan Details” block, which are being utilized for duty payment during the month.[RET]

m) Standard errors like opening/closing balance not matching, Notfn No not proper and Sr No not proper, duty amount not matching is thrown in most of the returns despite they being correct. The duty amount not matching mostly is a problem of rounding off of duty. We, therefore, do not any clean returns in the systems. There should some fixed amount for rounding off(say Rs 10 as in Income Tax) so that those errors do not come up on the Superintendent’s dashboard.

a) It is pertinent to note that the said error is thrown up only when the closing balance of the previously filed returns and the opening balance of the current return is not matching. In this context it is requested that the OB and CB of previously filed returns of the concerned assessees may be checked for correctness and appropriate R&C procedure be carried to correct the errors. If the error persists still the same may be brought to the notice of the ACES service desk for further investigation.

b) Regarding Notification no. & not proper; As a temporary measure, the assessee may be advised to enter the Tariff Notification/Non-Tariff Notification Number as is being listed in the offline mode. It is informed that this issue has already been raised with the software vendor for providing a solution.

c) The duty amount not matching mostly is a problem of rounding off of duty , suggested that if the duty amount is more than payable it need not go to R&C and if the duty amount is less than (the duty payable), it should go for R&C.

d) Directorate General of Systems, New Delhi has already been seized of this matter.[RET]


a)The offline utility for dealer’s return does not clearly point out Sales invoice/purchase invoice No/Sr No, in case of any discrepancy in the PAN Number provided for the supplier manufacturer/dealer/importer. It is difficult to check all transactions once again in many cases as there are more than 500 or 1000 entries in that dealer’s return.

The issue had already been taken up with Software Vendor for resolution [RET]

b)A dealer is not able to file ‘Nil’ return online in ACES. This facility is available for a manufacturer. The dealers who do not have any purchase/sales transactions for a particular quarter has to mandatorily enter certain fields to file their returns, which is not correct.

The facility to file “NIL” return has now been made available for Dealers also.[RET]

c)In offline entry, many a times even after clicking ‘validate this sheet’, the data does not get saved and the entries get lost. Everything needs to re-typed again.

The exact nature & circumstances where the problem is occurring is not explained clearly. However, if the data is entered in the correct format in the offline utility the sheet gets automatically validated. If any data is erroneously entered the same will be indicated as a remark and the sheet will not be validated till the relevant error is rectified.Perhaps this issue appears to be computer specific. Hence, assessee may be advised to download the Offline utility in a different computer/system and make entries. If problem persists then he may be adviced to escalate that issue to the Service Desk by logging a ticket.[RET]

d)In official entry, a dealer is not able to able to enter more than 500 transactions(purchase + sales) in the Excel entry module with Excel 2003. Even after installing Excel 2007, they are not able to enter more than 1000 transactions(purchase + sales). It is to highlight that many of our dealers have more than 1000 transactions(purchase + sales) in one quarter.

There is no restriction on the no. of entries. There was a restriction on the size of the XML which can be uploaded i.e. upto 2MB size which is presently removed. Now assessee can file returns upto 15MB size.[RET]

e) In online entry, the dealer cannot enter transactions on an every day basis. The entries can be posted only after the quarter ends. Dealers having many entries face an uphill task of entering a large number of data within 15 days after the close of the quarter.

Dealer may make use of the Offline Schema which can be downloaded from the web site This is an utility provided for generating Dealer return directly from any ERP System available with the assessee. [RET]

f)The .xml extention file in offline mode does not upload and throws up many errors which do not point out the exact error sales invoice/purchase invoice no/Sr No and therefore, the return subsequently does not get filed for a very long time.

The issue had already been taken up with Software Vendor for resolution. [RET]

g) In offline mode, for each sales invoice and each purchase invoice, one excel worksheet is opened for entry. Dealers have 500-1000 transactions or even more than that. It is a very cumbersome procedure to sift through each worksheet for entry and correct them if some mistake occurs.

For voluminous transactions/entries, the assesses may make use of the facility as pointed in point (e) above.[RET]

h) No amendments are possible in a dealer’s return by either the jurisdictional Range Officer or the dealer himself. One of our dealer had to enter 500 transactions but by mistake, he entered 2 transactions and submitted the return. Now, the return has come to the Range Superintentendent’s dash board. The dealer wants to add their other transactions but is unable to do so. The Superintendent also cannot amend the return. Statutorily there is no provision for amending a manufacturer’s return but ACES has provided facility for amending the manufacturer’s return.

The assessee may be advised to take proper care to ensure that all the relevant particulars are duly filled before the submission of return . There is a ‘SAVE’ button option through which the assessee can whatever he has entered save it and then continue at a later period from the last saved point. As of now there is no R&C for the Dealers return. Suggestion to provide R & C for dealer will be taken up with DG(Systems), New Delhi. Meanwhile the assessee may be asked to escalate the problem to Service Desk for resolving the same.[RET]

i)One particular dealer has only purchases in a quarter and no sale or vice versa. The system does not allow them to file their return. Both purchase and sales entries have to be compulsorily be entered in the system, online.

The assessee has to enter Purchase details only when he issues Cenvatable invoices for passing on credit. If there is no sales during the period, the question of purchase invoice details does not arise. Hence, the assessee has to file a “NIL” return.[RET]

ER 6 return

One manufacturer starts using inputs on July 1, 2010. His finished product comes out only in August 2010. What should he enter in the column ‘quantity of inputs used in finished products’ if he is filing his return for July 2010. The finished product which came out in July 2010 could be of inputs used in June 2010. There could be a mismatch of usage of inputs for finished products for each month. This can happen in many Units who manufactures machinery under Chapter 84 as their finished product takes a longer time to produce/assemble.

As per Rule 9A(3) of Cenvat Credit Rules, 2004, a manufacturer of final products shall submit, within ten days from the close of each month….. a monthly return…. In respect of information regarding the receipt & consumption of principal inputs with reference to the quantity of final products manufactured by him. The assessee needs to quote the details of principals inputs received during the month, taken for use in the manufacture and all the finished goods manufactured out of such inputs. [RET]

WAN, LAN Connectivity Issues

Supdt. Chennai-III Comm.  has shared this message on troubleshooting of connectivity issues with WAN or LAN:

Sub:  Trouble shooting  connectivity of Thin clients - reg

    Connectivity of Thin clients is a major issue and the following steps are suggested
   for the field officers so that the issue can be identified and the complaint can be
    filed with the correct person with proper explanation of the problem.  This trouble shooting   will also
   help in identifying whether   the problem is in LAN-WAN connectivity or with ACES application.
  (This trouble shooting is developed in consultation with Sri.Subramaniam, Inspr, DGS, Chennai and REs of HP) 
   Checking of connectivity  may be done   as per the following sequence.

   1. a) Click the icon in the bottom right hand corner in the screen of the thin client which displays  wired network connection
       b) Choose 'Connection information'
          This will display information on connections.
       c) Out of the details displayed,   the following may be noted down
                                                   IP address  (address of the thin client)
                                                   Default Route (addrss of the Router in the Building)
     2.     a)  Please click 'Computer'  from start menu.
             b)  Choose 'more applications'
             c)  Click XTERM under the category 'SYSTEM'
             d)  A box will appear with the prompt 'cbecuser@localhost:/read-write/home/cbecuser>'
             e) Type in ' ping ' followed by space and then type the IP address noted down   earlier.
                  If the message '64 bytes from ......' appears continuously then
                       there is connectivity between  Thin client and Router 

                    Type in 'ping' followed by space and then type the address given as
                    'Default       Route'      which was noted down earlier. If the message
'64 bytes from ......' appears    continuously  then  there is connectivity between
                      Router and WAN point 
                   Type in 'ping' followed by space and then type the address for WAN POINT .
                      The WAN point address for the Divisions are as follows:
                                                  Ranipet :
                                       Hosur I Division :
                                       Vellore Division :  
                             (Tambaram Divisions and Hosur II Division may obtain it from M/s BSNL or 
                               from WAN Installation reports)

                      If the message  '64 bytes from ......' appears continuously then there
                        is connectivy between    the building's WAN and BSNL .

                 If the first two checks are not OK then the complaint can be filed with HP.       
                 If the WAN point check is not OK then BSNL can be called up through the 
Toll free no. 1800 425 2232 / (08.00 Hrs. to 20.00 Hrs.)
                Please also use the numbers in the file attached herewith for the above.

        3)  If all the checks at para 2 were done and found  Ok but the Home Page
             for ACES  (where login id/sso id is used) doesn not appear, then the
                 issue is Citrix Server issue    and   a mail can be sent to
               '' or  they can be called thru '1800 266 2232'
       4) If the ACES homepage appears but the application does not open
             then there is problem with   ACES application. In this regard  the
              complaint can be filed with ACES service desk  through the 'service desk module'
             in the home page.

        5) For the stand alone Ranges the IP address pinging alone need be checked.

     It is requested that the above steps may be informed to the ranges also
     for trouble shooting the connectivity issue.