Following instruction has been issued in the Coimbatore Commissionerate towards the
MODALITIES FOR THE PROCESSNG OF REBATE CLAIM THROUGH ACES
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.
ACTION BY ASSESSEE:
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
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.
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.
1. Submits all the relevant documents as mentioned in the Application, by offline mode to the Divisional Assistant /Dy. Commissioner.
ACTION BY THE DIVISIONAL OFFICE ON RECEIPT TO REBATE CLAIM:
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
ACTION AT THE RANGE:
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.
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.
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”
ACTION AT DIVISION ON THE SCRUTINY REPORT:
1. Processes the rebate claim as per the present practice and prepares the Draft sanction order.
ACTION BY DIVISIONAL ASSISTANT /DY. COMMISSIONERS’:
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).
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.