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Central Excise

Procedure of deposit of duty during strikes etc.

The following procedure may be followed for deposit of duty during sudden strikes, riots, imposition of curfew or natural calamities such as floods/cyclones etc.

  • The assessee should send the cheque drawn in favor of the Chief Accounts Officer, Central Excise Commissionerate Delhi-I, C.R.Building , I.P.Estate , New Delhi by registered post acknowledgement due or through special messenger along with completed TR-6 challans in quadruplicate, with an undertaking that they have sufficient balance in their bank account and that they will bear the collection charges charged by the bank. A copy of such forwarding letter should also be handed over to the jurisdictional Superintendent.
  • On the strength of the cheque so sent, the assessee may take credit in the PLA and clear the goods. The details with regard to the cheque and the particulars of the concerned assessee are intimated by the Chief Accounts Officer to the jurisdictional Superintendent.
  • The duplicate and triplicate copies of the receipted challans are returned to the assessee for his reference and record and for preparing necessary monthly statements etc. Bank commission or collection charges, if any, are to be debited in the PLA. In case the cheque is dishonored , the assesee is liable for penal action. This concession is not available to the assessees who work on overdrafts on their banks and are not able to give the declaration that they have sufficient balance in their account in the bank to meet the amount of the cheque.

Computerization of records

The Central Excise department has no objection to accepting computerized documents issued by the manufacturers instead of the prescribed forms or records. The new rule 226A permits the above. Records can be kept on any electronic media and the electronic records must be kept even if a hard copy is kept. The print out (hard copy) of records and documents must be taken out at the end of each month and kept in bound folders separately for each type of record, return, document etc. Persons maintaining their accounts on computer must ensure that proper back up record is maintained and preserved for a period of 5 years counted from the first day of the Financial Year following the financial year to which a record etc. pertain. In case the department requires the records they must produce the same before Central Excise, Audit parties of the department or C & AG officers.

Refunds and Rebates

Meaning of refund

Section 11B of the Central Excise Act, 1944 provides the legal authority for claim and grant of refund of any Central Excise duty. The term refund includes rebate of excise duty paid on excisable goods exported out of India as well as of excise duty paid on material used in the manufacture of goods exported out of India.

Circumstances in which refund can be claimed.

A claim for refund of Central Excise duty arises in the following circumstances:

  • money paid by mistake, clerical or arithmetical error or without authority of law, provided the same has not been collected from the buyer of the goods, as representing duty of excise;
  • on return of the duty paid goods to the factory of manufacture for being remade, refined, reconditioned or subjected to any other similar process - the refund is subject to observance of conditions mentioned in Rules 173L or 97 of the Central Excise Rules, 1944;
  • on finalization of the provisional assessment refund of excise duty, if the assessee is found to have paid duty in excess;
  • duty paid on non excisable goods or exempted goods or excess duty paid on account of misclassification or incorrect valuation of the goods;
  • consequential refunds arising out of the orders in appeal issued by Commissioner (Appeals) or the CEGAT;
  • in pursuance of any notification under section 11C of the Central Excise Act, 1944 providing exemption to any goods for a particular period if the duty has been paid contrary to a general practice;
  • refund of Central Excise duty paid on sugar received for refining under Rule 100;
  • refund of purchase price of unused or damaged Central Excise stamps in terms of Rule 99;
  • rebate of duty paid on the excisable goods exported under Rule 12(1)(a);
  • rebate of duty paid on material used in manufacture of goods exported under Rule 12(1)(b);
  • refund of Modvat credit availed on inputs used in the manufacture of exported goods (under bond) as per provisions of Rule 57F(13) of the Central Excise Rules, 1944; and
  • refund of unutilized advance deposits lying in balance in the current account.

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