The Central Board of Indirect Taxes and Customs (CBIC) has issued Instruction No. 10/2021-Customs dated 13th May, 2021 to its field formations regarding Special refund and Drawback disposal drive from 15.05.2021 to 31.05.2021.
We understand that in continuation of various trade facilitation measures, the CBIC has decided that there is a need to focus on timely disposal of all pending refund/duty drawback claims in order to provide immediate relief to the business entities, especially MSMEs, in these difficult times.
Accordingly, there shall be a “Special Refund and Drawback Disposal Drive” with the objective of priority processing and disposal of all pending refund and drawback claims. This Special Drive shall be in place from 15th May 2021 to 31st May 2021.
It is expected that during this period all refund and drawback claims that are pending as on 14th May 2021 shall be disposed.
Further, Principal Chief Commissioners/ Chief Commissioners shall monitor the performance on this front closely on a daily basis and, wherever required, suitably guide the officers concerned to maximize the disposal. Further, it is important to coordinate this Special Drive with the major trade and industry associations (especially those that cater to exporters) for their assistance including submission of required documents from their members (if a claim is pending for want of a required document). In this regard, the following may kindly be taken note of:
Though the decision to process pending refund claims has been taken with a view to provide immediate relief to the taxpayers, due diligence is to be done before granting the refunds and drawback. All the relevant legal provisions, notifications, circulars and instructions must be followed while processing these claims.
For facilitation of exporters, all communication should be done over email, wherever email id of the applicant is available.
All deficiency memos may be reviewed and refund / drawback may be considered on merit.
The Special Drive should be widely publicized.
It is urged that in these difficult times all officers concerned make special efforts to liquidate the pending refund and drawback claims by 31.05.2021 and make the Special Drive a grand success.
Members are requested to take note of above and do the needful accordingly. The said CBIC instruction is available for reference on below link-
For further assistance, you may contact IGST/DBK Cell of the concerned Customs House and take it further.
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Acting Executive Director