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Circular No. 203/1/2017-Service Tax
F. No 137/22/2012-Service Tax (Pt. ID
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Service Tax Wing
RK
Dated: 2" February 2017
To,
Principal Chief Commissioners of Customs and Central Excise (All)
Principal Chief Commissioners of Central Excise & Service Tax (All)
Principal Director Generals of Goods and Service Tax/System/Central Excise Intelligence.
Director General of Audit/Tax Payer Services/Chief Commissioner AR CESTAT
Principal Commissioners/ Commissioners of Customs and Central Excise (All)
Principal Commissioners/Commissioners of Central Excise and Service Tax (All)
Principal Commissioners/Commissioners of Service Tax (All)
Principal Commissioners/Commissioners LTU/Central Excise/Service Tax (Audit)
Madam/Sir,
Sub: Mentioning of Minor Head Code for accounting of Refund- regarding
The Chief Controller of Accounts has informed that the format of List of Payments (LoP) of
Refunds sent by many Central Excise and Service Tax Commissionerates to the Pay and Accounts
Office (PAO herein) is not as per the format prescribed under the Annexure 9.5 with reference to
Para-9.8.2 of the Manual on Accounting of Indirect Taxes (Manual herein after). In the format
prescribed under the Manual, there are 11 columns and column No. 10 is specifically for mentioning
the Minor Head code for accounting of refunds under the appropriate Service Head. LoP sent by many
Commissionerates are not having such Minor head of account. In the absence of the minor/service
wise head concerned, it is not possible to exactly identify the appropriate head of Account under
which the service wise refunds are to be accounted for eventually leading to erroneous accounting.
pa Hence it is requested that all Commissionerates of Service Tax/ Central Excise/ Customs may
follow the prescribed format of List of Payments for refunds/drawback payments and send it to the
respective PAOs on weekly basis i.e. on 7th ,14th and 21st of every month as prescribed under Para-
9.8.2 of the Manual.
3. Principal Chief Commissioners/Chief Commissioners may please ensure strict compliance of
these instructions.
Yours faithfully
Enclosure: Annexure 9.5 as above kh
owe Lm
Aged
a Ir\2o'-
Dr. Gaurav Mittal
Officer on Special Duty
Service Tax Policy Wing
Phone no: 01123095438

i in
Annexure 9,5
(Refer para 9.8.2)
List of Payment of Revenue Refunds & Drawbacks etc.





S$ | Name | Cheque | Amount} Commissionerate} Assesse FPB | Refund | Minor | Indicator
No.} ofthe | No. & Code Type Location} Code | Bank Head | (Refund/
Party | date
CE/ST | Code Code Code | Drawback)
1 2 3 4 3 6 7 8 9 10 1]
Signature of Divisional Officer
circulars no 203 01 2017 st | iKargos