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

*****

Disclaimer:

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)

No comments:

Post a Comment

PLEASE QUOTE YOUR E-Mail Id