Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
*******
New Delhi, the 1st October,2013
To
(i) The Chief Commissioner of Central Excise (All),
(ii) The Chief Commissioner of Central Excise & Customs (All),
(iii) The Chief Commissioner of Customs (All),
(iv) Directors General (All)
Madam/ Sir,
Subject: Request of Federation of Indian Chambers of Commerce and Industry
(FICCI) for reduction of time period from 90 days to 30 days for settlement of
rebate claims on exports – reg.
Representations have been received from Trade bodies that field formations are
not promptly sanctioning the rebate claims due to them. A suggestion has been
made that the time limit prescribed in Section 11BB of the Central Excise Act,
1944 may be reduced from 3 months to 30 days.
- The matter has been examined. It is seen that while the 90 days prescribed
under Section 11BB of the Central Excise Act, 1944 is the outer limit after
which interest becomes payable, there is nothing to prohibit processing &
disposal of claims much earlier.
- I am directed to inform that all efforts should be made to ensure that the
claims of rebate are disposed of within 30 days from the date of receipt of the
claim complete in all respect, except those requiring preaudit. Further, claims
requiring preaudit may also be processed expeditiously.
- Chief Commissioners are requested to put in place a monitoring mechanism to
carry out these instructions.
Yours faithfully,
(Vikas Kumar)
Director (CX-8)
F. No. 267/39/13-CX.8