Procedure Relating to Repayment of Customs Duty, Rebate of Central Excise and Refund of Sales Tax

PROCEDURE RELATING TO REPAYMENT OF CUSTOMS DUTY, REBATE OF CENTRAL EXCISE AND REFUND OF SALES TAX 63Notification No. S.R.O.868(I)/88, dated 27th September, 1988,-- In order to streamline the procedure relating to repayment of Customs Duty, Rebate of Central Excise and Refund of Sales Tax and to ensure expeditious disposal of such claims, it has been decided to issue the following instructions for strict compliance by all concerned:- Once a paper claim complete in all respects has been filed at least 80 per cent of the amount would be paid within 72 hours of the filing of the claim. the remaining amount of drawback/rebate found acceptable would be paid within next one week If any claim remains un-paid for more than 10 days after its receipt by customs, it will be reported to the Central Board of Revenue along with the reasons for non-payment. The period of 72 hours of 10 days, as the case may be, would start from the receipt of the claim complete in all respects and fully supported by the documents. In cases where goods are exported on consignment/D.A/at sight basis such documents would also include Bank Credit Advice. In order to avoid hardship to certain exporters and to facilitate the payment of rebate claims the period for the submission of rebate claims has been extended to 210 days. All rebate and duty drawback claims shall be subjected to normal scrutiny required in such cases, No. aspect of the scrutiny and examination of these claims would be neglected on the pretext of expeditious disposal. In all cases where a laboratory test is required, the Customs Laboratory will ensure that test reports are sent in serial order on first come first served basis. In case the number of items/samples to be tested are very large the concerned Customs House/ Collectorate may seek assistant of P.C.S.I.R., or any other laboratory of the Federal Government. The dispatch and receipt of the samples collected at ends for onward transmission to the laboratory/ Rebate Section will be the responsibility of the customs authorities and not the exporters. In all the above categories of claims it may be ensured that rebate claims found in order are paid serially. In case of any deviation the rebate section concerned must indicate the reasons thereof. The register already being maintained for this purpose will be inspected by Collectors personally every fortnight to ensure that no claim is left out without proper justification. All duty drawback on rebate claims will be subjected to post-audit all Collectors / Directors would be required to identify and maintain proper profiles of all industrial or commercial exporters so that their past performance / conduct could be kept in view while processing or sanctioning the rebate claims. This supersedes all previous orders issued on the subject including CGO17/1988 63. Reported as PTCL 1989 St.30.