Page 96 - ELT_2nd_15th April 2020_Vol 372_Part

T10 EXCISE LAW TIMES [ Vol. 372

period all refund and drawback claims that are pending as on 7-4-2020 shall be
disposed.
3. The Principal Chief Commissioners/Chief Commissioners shall
monitor the performance on this front closely on a daily basis and, wherever
required, suitably guide the officers concerned to maximize the disposal. As
aforestated, the focus on refunds and drawback is aimed at providing immediate
relief to the business entities, especially MSMEs, which makes it an imperative to
ensure that there are no delays.
4. In this regard, the following may kindly be taken note of :
(a) Though the decision to process pending refund claims has been
taken with a view to provide immediate relief to the taxpayers,
due diligence is to be done before granting the refunds and
drawback. All the relevant legal provisions, notifications, circulars
and instructions must be followed while processing these claims.
(b) For facilitation of exporters, all communication should be done
over email, wherever email id of the applicant is available.
(c) All deficiency memos may be reviewed and refund/drawback
may be considered on merit.
5. It is urged that in these difficult times all officers concerned make
special efforts to liquidate the pending refund and drawback claims by 30-4-2020
and make the Special Drive a grand success.
Enclosure
Government of India
Ministry of Finance
Department of Revenue

New Delhi, the 8th April, 2020

PRESS NOTE
In the context of the COVID-19 situation and with a view to provide
immediate relief to the business entities and individuals, it has been decided to
issue all the pending income-tax refunds up to Rs. 5 lakh, immediately. This
would benefit around 14 lakh taxpayers. It has also been decided to issue all
pending GST and Custom refunds which would provide benefit to around 1 lakh
business entities, including MSME. Thus, the total refund granted will be
approximately Rs. 18,000 crore.
[M.F. (D.R.) Instruction No. 3/2020-Cus., dated 9-4-2020]

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