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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
ORK
New Delhi, 3'4 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 Sl. 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. Inthis 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

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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)
circulars no 1015 3 2016 cx | iKargos