Law: Central Excise Rules, 1944

Section: 11

Central Excise Rules, 1944---Rr. 11 & 210---Central Excises Act (1 of 1944), S. 3B---Central Excise General Order No.6 of 1987---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000) S.2(3)---Refund---No refund of charges erroneously levied or paid, unless claimed within one year---Additional duty under S. 3B of the Central Excises Act, 1944 and penalty under R.210 of the Central Excise Rules, 1944 was remitted by the Appellate Tribunal----Application for refund of amount unlawfully adjusted towards additional duty and penalties---Department did not take any action to refund the amount even after Tribunal's decision despite complainant's effort---Transfer of record by the Collectorate to Large Taxpayers Units---Refund application and other correspondence were not available on Large Taxpayers Unit record ---Validity---Maladministration on the part of the officers dealing with the matter in Collectorate prior to transfer of jurisdiction to Large Taxpayers Unit was proved---Said officers not-only did not take due action on the applications but also did not take pare of the relevant record---Further maladministration on their part was proved for transferring incomplete record to Large Taxpayers Unit ---Maladministration was also proved on the part of Officers dealing with the notice of Office at Large Taxpayers Unit for failure to approach the Collectorate concerned seeking the records relating to refund applications instead of requiring the complainant to .file duplicate copies of the record again---Such was a matter of serious concern that no action was contemplated under the rules even against those officers/officials who were proved delinquent---Federal Tax Ombudsman recommended that the Director-General Large Taxpayers Unit ensures payment of refund to the complainant by September 30, 2003, that the member, Central Excise, Central Board of Revenue should direct the concerned Collector to identify the officers/officials responsible for the maladministration and proceed against them under the Rules. DECISION/FINDINGS Maladministration is alleged in the instant complaint on the part of the Collectorate of Central Excise, Gulshan-e-Iqbal,…

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