Please clarify whether such excise duty consession is available to the blind also. I have acquired a four wheeler passenger car just three months before. I am asking this clarification since the email from Amiyo mentioned physically handicapped and I am not sure if our beloved Government treats blind as physically handicapped. Such a clarification will help me. Regards
-----Original Message----- From: AccessIndia [mailto:accessindia-boun...@accessindia.org.in] On Behalf Of Amiyo Biswas Sent: Saturday, February 6, 2016 10:14 AM To: accessindia@accessindia.org.in Subject: [AI] Refund of Excise duty on purchase of cars by physically handicapped persons. It may be helpful to some of our friends. Source: http://taxguru.in/excise-duty/refund-excise-duty-purchase-cars-physically-ha ndicapped-persons-reg.html The text is quoted below my signature. With best regards, Amiyo Biswas Cel: 9433464329 Circular No. 1015/3/2016-CX F.No.268/8/2015-CX-8 Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs New Delhi, Dated: 3rd February, 2016 To Principal Chief Commissioner/Chief Commissioner of Central Excise, Customs and Service Tax (All) Principal Commissioner of Central Excise, Customs and Service Tax (holding charge of Chief Commissioner) (All) Web Master, CBEC Madam/Sir Subject: - Refund of Excise duty on purchase of cars by physically handicapped persons- reg. Attention is invited to SI. No 280 of Notification No. 12/2012-CE dated 17.03.2012 vide which concessional rate of duty has been provided for purchase of Cars by physically handicapped persons. 2. References have been received in the Board from intended beneficiaries that there have been instances where refund applications filed beyond one year from purchase of vehicle, have been rejected as they were hit by limitation under Section 11B of the Central Excise Act, 1944. Reason for such delay has been claimed in some cases as delay in procuring certificate from the line Ministry as prescribed in the notification, confirming the said goods are capable of being used by the physically handicapped persons. 3. In this regard, to ameliorate such situations it is directed that when a handicapped person approaches the Central Excise office for refund of duty paid on the vehicle, he should be advised that refund application should be filed within one year of payment of duty, irrespective of availability of certificate from the Line Ministry so that such claims are not time barred. The Officer processing the refund in turn should issue a deficiency memo, if the said certificate is not available. 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. 4. Wide publicity may be given to this Circular. Difficulty, if any, in implementing the circular should be brought to the notice of the Board. Hindi version would follow. Shankar Prasad Sarma Under Secretary (CX.8 Register at the dedicated AccessIndia list for discussing accessibility of mobile phones / Tabs on: http://mail.accessindia.org.in/mailman/listinfo/mobile.accessindia_accessind ia.org.in Search for old postings at: http://www.mail-archive.com/accessindia@accessindia.org.in/ To unsubscribe send a message to accessindia-requ...@accessindia.org.in with the subject unsubscribe. To change your subscription to digest mode or make any other changes, please visit the list home page at http://accessindia.org.in/mailman/listinfo/accessindia_accessindia.org.in Disclaimer: 1. Contents of the mails, factual, or otherwise, reflect the thinking of the person sending the mail and AI in no way relates itself to its veracity; 2. AI cannot be held liable for any commission/omission based on the mails sent through this mailing list.. Register at the dedicated AccessIndia list for discussing accessibility of mobile phones / Tabs on: http://mail.accessindia.org.in/mailman/listinfo/mobile.accessindia_accessindia.org.in Search for old postings at: http://www.mail-archive.com/accessindia@accessindia.org.in/ To unsubscribe send a message to accessindia-requ...@accessindia.org.in with the subject unsubscribe. To change your subscription to digest mode or make any other changes, please visit the list home page at http://accessindia.org.in/mailman/listinfo/accessindia_accessindia.org.in Disclaimer: 1. Contents of the mails, factual, or otherwise, reflect the thinking of the person sending the mail and AI in no way relates itself to its veracity; 2. AI cannot be held liable for any commission/omission based on the mails sent through this mailing list..
