Refund of the Excise Duty – Claim for Refund of Excise Duty


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Refund of the Import Tax Duty– Claim for Refund of Excise Task, Central excise law offers refund of the excise duty in many cases as permitted by the act itself. The arrangements associated with the refund of excise task are governed by section 11 B of the Central import tax act1944 Broadly this area covers the refund of any duty of import tax and interest if any there on. Claim for refund of less than Rs. 100 will not amused in respect of all excisable products. Check complete treatment for Refund of the Excise Responsibility from listed below …

Material in this Post.

Refund of the import tax duty

Refund of the excise duty

1. Excise responsibility consists of:

By the definition refund consists of refund of duty paid on goods exported out of India or on materials used in the manufacture of goods exported out of India.

2. Timeline:

The refund claim can be submitted within one year from the relevant date. Section 11 defines what relevant date is.

3. Application to whom:

Application of refund has to be sent in the specified type by an assessee or a person who has borne the occurrence of the task to the Deputy/Assistant Commissioner of Central Import tax having jurisdiction over the factory of manufacture.

4. Shift of burden:

A producer can opt for the refund of the task just when he has actually not passed on the burden of the duty. In case the burden of the task has actually been handed down the refund can be declared by the person by whom the responsibility is actually paid.

How to provide the refund claim:

1. If an individual deems himself eligible for refund or get any information from the department about his privilege of the refund of any duty of the excise or other fees, then he needs to present a claim in the specified form to the deputy/assistant commissioner of the main import tax along with a copy to the range officer. He needs to support his claim with all pertinent files as needed by the law.

This claim needs to be presented in replicate signed by the plaintiff or by appropriately authorized person on behalf of him along with a profits stamp on the initial copy anywhere essential.

Need To Check Out–

2. How important the accompanying relevant files are:

Relying on the nature of the files it might be thought about by the department as the claim provided is insufficient if it is not supplemented by relevant file as said in the act. As per the central excise act if the claim is not processed within 3 months from the date of actual claim made, the claimant is qualified for interest. Whens it comes to incomplete claim the case might not be thought about for this purpose. So it is really important to send all the pertinent files in addition to the refund claim.

Process of sanctioning the refund:

1. Range officer:

After the claim exists by the complaintant the range officer will scrutinize the claim documents within a period of 2 weeks from the date of receipt of the claim and prepares a report which will be submitted to Deputy/assistant commissioner of the central import tax.

2. Divisional deputy officer:

Deputy Officer will scrutinize the claim in consultation with the variety officer. In his analysis if requirements explanation for any point involved in the claim then he will point out the exact same to the complaintant with a copy to the range officer within 15 days of the invoice.

3. Divisional office will do the last processing of the claim after thoroughly going through the range officer’s report. They confirm whether assessee has actually passed on the occurrence of the task to anybody. If the divisional workplace discovers that the burden has actually currently been moved to the purchaser then it may buy to credit the claim to the customer welfare fund.


Soon after the claim has been confessed whether in part or in full, and claimant is qualified for refund, Deputy/Assistant Commissioner of Central Excise should ensure that payment is made to the party within 3 days of the order passed after due audit if any. This will be paid to the candidate by method of a cheque drawn on the sanctioning authority’s savings account.

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