➣Accounting & Business Process Outsourcing
➣Auditing & Assurance & Advisory Services
No.F.6(67)/P-I/VAT/2009/144 Dated:16.06.2009
CIRCULAR No. 02 OF 2009-10
Sub : Disposal of refund claim of 100% Exports etc.
In continuation of Circular No. 2 of 2008-09 issued with regard to guidelines for processing the refund applications, the matter has been further examined in the Department.
2. The refund cases of those dealers of 100% exports shall carry the PRIORITY TAG as prescribed below and be disposed off without any delay.
3. To dispose of the refund claim expeditiously and also to bring uniformity in dealing with such applications (100% exports), the following guidelines are issued:-
The concerned VATOs/AVATOs should examine the following requisite documents for release of the refund claim:-
<!--[if !supportLists]-->(a) <!--[endif]-->Form DVAT 30 along with original purchase invoice; and
<!--[if !supportLists]-->(b) <!--[endif]-->Form DVAT 31; and
<!--[if !supportLists]-->(c) <!--[endif]-->Bill of Lading or Airways Bill or Shipping Bill certified by the Customs Department; and
<!--[if !supportLists]-->(d) <!--[endif]-->An undertaking from the dealer dealing in 100% exports outside India shall also be obtained to this effect that the dealer has not made any local/inter-state sale apart from the 100% exports outside India.
4. An undertaking will be given by the exporters that the Bank Realization Certificate, on its receipt from his bank, shall be provided to the department and the VATO/AVATO shall keep it on the relevant file.
5. In respect of refund claim other than those of 100% exporters, the concerned VATOs/AVATOs shall continue to process the application for release of refund as per the guidelines issued through circulars in the past in such matters.
6. In view of importance and timely disposal of refund applications of these 100% exporters, it was decided that the exporters may be divided into three categories, which are as under:-
(1) The export dealers who are registered in the Department for more than 15 years.
(2) The export dealers who are registered in the Department between 8 years to 15 years.
(3) The export dealers who are registered in the Department for less than 8 years.
Contd..2..
..2..
Accordingly, priority tag may be assigned to these cases.
<!--[if !supportLists]-->i) <!--[endif]-->The cases falling under Category (1) shall be accompanied with RED TAG/PRIORITY and be disposed off immediately.
<!--[if !supportLists]-->ii) <!--[endif]-->The cases falling under Category (2) shall be accompanied with YELLOW TAG/URGENT and will also be disposed off without any delay.
<!--[if !supportLists]-->iii) <!--[endif]-->The cases falling under Category (3) shall be disposed within time frame as provided in DVAT Act, 2004.
7. This issues with the approval of Commissioner (VAT)
Sd/-
(U.K. TYAGI)
Joint Commissioner (Policy)
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