| Date: |
03-02-2016
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| Notification No: |
Central Excise Circular No. 1015/3/2016-CX
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
F.No.268/8/2015-CX-8 |
| Subject: |
Refund of Excise duty on purchase of cars by physically handicapped persons
|
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Circular No. 1015/3/2016-CX
New Delhi, Dated the 03rd February, 2016
To
Principal Chief Commissioner/Chief Commissioner of Central Excise, Customs and
Service Tax (All)
Principal Commissioner of Central Excise, Customs and Service Tax (holding
charge of Chief Commissioner) (All)
Web Master, CBEC
Madam/Sir
Subject: – Refund of Excise duty on purchase of cars by physically handicapped
persons- reg.
Attention is invited to SI. No 280 of
Notification No. 12/2012-CE dated
17.03.2012 vide which concessional rate of duty has been provided for purchase
of Cars by physically handicapped persons.
- References have been received in the Board from intended beneficiaries
that there have been instances where refund applications filed beyond one year
from purchase of vehicle, have been rejected as they were hit by limitation
under Section 11B of the Central Excise Act, 1944. Reason for such delay has
been claimed in some cases as delay in procuring certificate from the line
Ministry as prescribed in the notification, confirming the said goods are
capable of being used by the physically handicapped persons.
- In this regard, to ameliorate such situations it is directed that when a
handicapped person approaches the Central Excise office for refund of duty paid
on the vehicle, he should be advised that refund application should be filed
within one year of payment of duty, irrespective of availability of certificate
from the Line Ministry so that such claims are not time barred. The Officer
processing the refund in turn should issue a deficiency memo, if the said
certificate is not available. On submission of the Certificate, refund can be
processed and sanctioned. Interest would be payable only for period beyond three
months from submission of the complete application with the certificate from the
Line Ministry.
- Wide publicity may be given to this Circular. Difficulty, if any, in
implementing the circular should be brought to the notice of the Board. Hindi
version would follow.
Shankar Prasad Sarma
Under Secretary (CX.8)
F.No.268/8/2015-CX-8
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