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A116 EXCISE LAW TIMES [ Vol. 372

which would benefit around 1 lakh business entities, including MSME.
The total refund granted will be approximately ` 18,000 crore, it had
said.
The C.B.I. & C. had earlier asked its field officers to avoid asking for
physical submission of documents from entities who are claiming GST and
Customs refunds and instead use official e-mail for all communication.
The C.B.I. & C. had said that the decision to process pending refund
claims has been taken with a view to provide immediate relief to taxpayers in
these difficult times even though the GST Law provides 15 days for issuing
acknowledgement or deficiency memo and total 60 days for disposing of refund
claims without any liability to pay interest.
[Source : https://economictimes.indiatimes.com, dated 26-4-2020]
C.B.I. & C. issues guidelines for virtual hearing of appeals,
adjudication of indirect tax cases

In an effort to ensure the speedy disposal of appeals and adjudication for
Exim assessees during the COVID-19 crisis, the Central Board of Indirect Taxes
and Customs (C.B.I. & C.) has issued guidelines for personal hearings in the vir-
tual mode.
Due to the ongoing lockdown and social distancing guidelines, the Board
has decided that personal hearings in respect of proceedings under the Customs
Act, 1962, given by authorities including the Commissioner (Appeals), original
Adjudicating Authorities and compounding authority, may be conducted
through video conferencing facility.
“Broad guidelines to conduct such virtual hearings are provided so that
Customs appeals and adjudications are completed expeditiously,” the Board
said, while adding that these guidelines are based on the overall directions given
by the Supreme Court. It believes that such a mechanism would help importers,
exporters, passengers, advocates, tax practitioners and authorised representa-
tives to follow social distancing norms while working from a place of their
choice.
According to the guidelines, the appellant or respondent will need to
give his consent for personal hearing through video conference while filing the
appeal. The date and time of hearing, along with a link for the video conference,
will then be shared. The party will not be allowed to share the link with anyone
without prior approval. The advocates/consultant/authorised representative,
appearing on behalf of party, should file his vakalatnama or authorisation letter,
along with photo ID, to the Adjudicating or Appellate Authority.
“All persons participating in the video conference should be appropri-
ately dressed and maintain the decorum required for such an occasion,” the
Board has said. The submissions made by the appellant through video conferenc-
ing will be reproduced in writing and a statement of the same will be prepared,
which will be known as ‘record of personal hearing.’
A soft copy of such record will be mailed to the appellant. There will be
provision for modification. If the appellant does not resend the e-mail within
three days of receipt, it will be presumed that he agrees with the e-mailed record.
Accordingly, the matter will be taken forward for a decision. Additional
documents can also be submitted within three days of the date of virtual hearing.
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