Circular No.ES/287/2016-17 January 31, 2017
To: Members of the Council
Sub: Centralised processing of refund claims of Group 7 of Export Commissionerate by Centralised Refund Section (CRC-II)
Dear Sir,
This is to inform you that the Air Cargo Customs (Sahar ) has issued Public Notice No. 03/2017 dated 23.01.2017 on the above subject.
In this connection, Public Notice No. 11/2016-17 dated 23/06/2016 was issued by Sahar Air Cargo customs to simplify the procedure of processing refund claims. For processing of Refund claims, restructured Centralised Refund Section (CRC) was created having two Sections i.e. CRC-I & CRC-II. The work profile of these two Sections is as under
3. CRC-I - This Section shall receive, monitor, process and sanction the refund claims other than SAD and 1% or 5% EDD (SVB order).
4. CRC-II - This Section shall receive, monitor, process and sanction the refunds of 1% or 5% EDD i.e. (R.D. Refunds), Special Valuation Cell, Monitoring of BG, etc.
It was also observed that though SAD Refund for the Air Cargo Complex is centrally looked after by Refund Section of General Commissionerate, there is no Refund Section in Export Commissionerate. Trade has also represented regarding processing of Refund claims of Group 7 of Export Commissionerate, as there is no Refund Section in Export Commissionerate. The Refund claim may include refunds arising out of finalization of provisional assessment, refunds of excess duty paid or any other refund.
In view of the above, it has been decided that all the Refund cases of Group 7 of Export Commissionerate will be dealt by Centralised Refund Section. Also, as is being done with regards to Import Commissionerate by the Special Valuation Cell (SVC) under Centralised Refund Section (CRC)-II, the reassessment and finalization of Bs/E of Group 7 pertaining to SVB cases will be dealt by Special Valuation Cell under CRC-II.
Thanking you,
V.ANIL KUMAR
EXECUTIVE DIRECTOR
