Government eases excise refund norms for handicaps buying cars

NEW DELHI: Physically challenged persons can now claim excise duty refunds on purchase of cars in an easier manner as the government has relaxed rules in this regard.

A circular issued by the Central Board of Excise and Customs ( CBEC) has said the tax officials must advise handicapped persons that they should file the refund within one year of excise duty payment, irrespective of availability of a certificate for the claim from the concerned ministry.

As per the circular, the tax official processing the refund claim would be required to issue a deficiency memo in case the handicapped person is not able to obtain the certificate from the concerned ministry.

"On submission of the certificate, refund can be processed and sanctioned. Interest would be payable only for period beyond three months from submission of the complete application with the certificate from the line ministry," the CBEC said.

The modification in norms will address the problem of delay in filing of refund claims within the stipulated period of one year on account of non-availability of certificate from the concerned ministry.