Home
||
Export Import Policy & DGFT matters
|| Customs
matters || Central Excise matters ||
Shipping and Logistics Information
ieport.com - India's
Premier portal on EXIM matters
Circular
No. 122/33/95 CX,
dated 8/5/95
F.No. 268/17/95-CX.8
Government of India
Ministry of Finance,
Department of Revenue
Central Board of Excise
& Customs, New Delhi
Subject:-
Notification 64/93-CE dated 28.2.93 as amended by Notification 11/94-CE
dated 1st March,
1994- Regarding
Notification 64/93 provides, inter alia, that in a case where saloon
car after clearance has been registered for use solely as a Taxi, the manufacturer
of the said saloon car shall be entitled to further exemption of duty of
7% subject to the conditions, namely:-
(iii)
the manufacturer had not collected from the person in whose name such saloon
car had been registered as a taxi, or in a case had collected and has refunded
to such person, the amount equivalent
of such further exemption of duty; and
(iv) the
manufacturer files a claim from refund of duty in terms of section 11B
of Central Excise and
Salt Act, 1944 (1 of 1944).
2. In regard
to above a doubt has been expressed as to what should be taken to be the
date of refund, viz:-
i) whether
the date of preparation of the cheque by the manufacturer or
ii) dated
of despatch by the manufacturer of the cheque to the buyer or
iii) date
of receipt of the cheque by the buyer of the taxi or
iv) the
date of encashment of the cheque by the buyer of the taxi.
3. The matter
has been examined by the Board. The word refund has to be construed to
mean the refund to person on whose name the saloon car has been registered
as a taxi, (hereinafter referred to as the 'person concerned') since mere
preparation and issue of cheque may not lead to even receipt of the cheque
by the person concerned. On the other hand, the encashment of the cheque
could be delayed by the person concerned or on account of other circumstances.
Therefore what is material and relevant is the receipt of cheque by the
person concerned. However the refund application is to be made by a manufacturer
within six months from the date of payment of duty on saloon cars under
section 11B. If the date of receipt of the cheque is taken to be the date
of refund, then the available time for refund under section 11B would be
reduced by the time taken in delivery of cheque to the person concerned.
Hence, a harmonious construction of the provisions would require that refund
application be made within 6 months from the date of payment of duty and
that the cheque is issued to the person conconcerned before the refund
claim can be sanctioned by the Assistant Collector.
Sd/-
(Mallika Arya)
Under Secretary
to the Government of India