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Regarding administrative circular for Assessing officers and First Appellate Authorities to decide all objections to refund claims in one go.
December, 18th 2013

F. No. 267/78/2013-CX.8

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs



New Delhi, the 11th December, 2013




  1. All Chief Commissioners and Directors General under the Central Board of Excise and Customs.
  2. CDR, Customs, Excise and Service Tax Appellate Tribunal.
    1. All Commissioners of Customs/Central Excise/Service Tax/ All Joint Chief Departmental Representatives/ Commissioners, Directorate of Legal Affairs.
  3. All Commissioners of Central Excise (Appeals)/Commissioners of Customs (Appeals).



Madam/ Sir,                                                                

Subject:  Judgement of Hon’ble Bombay High Court in the case of M/s Oil & Natural Gas Corporation Ltd. vs Union of India and others in Central Excise Appeal (L) No. 22 of 2013. – reg.


            Attention is invited to the judgement of Hon’ble Bombay High Court in the case of M/s Oil & Natural Gas Corporation Ltd. vs Union of India and others in Central Excise Appeal (L) No. 22 of 2013 wherein the Hon’ble Bombay High Court has observed as under:

                        “Before concluding, it is necessary for this court to observe that while adjudicating upon refund claims, it is necessary in the interest of justice for the assessing officers as well as the first appellate authorities to dispose of all the objections. Otherwise, where  the assessing officer or as the case may be the first appellate authority deals with only one or more of the objections without dealing with the claim in its entirety, proceedings remain pending for several years thereafter before the Central Excise and Service Tax Appellate Tribunal. This results in orders of remand in consequence of the failure of the assessing officer or the first appellate authority, as the case may be, to deal with all the aspects of the matter. This prolongs litigation, with several rounds of appeal and remand, which is best avoided both in the interest of the assessee and the revenue. Certainty promotes the rule of law.

                        Hence, we are of the view and direct that the CBEC should issue necessary guidelines in the form of an administrative circular to ensure that assessing officers and first appellate authorities decide all objections to refund claims.”

2.         The above directions of the Hon’ble Bombay High Court are brought to notice of all concerned for compliance.


Yours faithfully,

(Vikas Kumar)

Director (CX-8)   



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