Check list for scrutiny of refund claims 1.

Have you checked with regard to the jurisdiction as to : whether the refund claim is filed before the proper officer ? Have you checked documents in support of which refund : is claimed and satisfied that the claim is in order ? If the refund is a rebate of duty claimed on goods : exported, have you checked from duplicate copy of ARE 1, bill of export, shipping bill or certificate of export as to whether goods have actually been exported. Have you checked whether refund claim is hit by time : bar with reference to relevant date ? Have you checked from the duty paying documents : whether the amount claimed was originally paid ? Have you checked if the refund involved is claimed for : the first time and the amount was not already refunded/adjusted in the past ? Have you checked it from the assessee claiming refund, : any amount is pending for recovery ? Have you checked if the application of refund claim is : duly signed by the claimant ? Have you checked whether any consignee of the goods : has already taken credit of the duty paid under the provision of Rule 56A or Rule 57 (Modvat Credit) ? If duty is ad valorem, has the refundable amount been : calculated properly ? Yes/No.

2.

Yes/No.

3.

Yes/No.

4.

Yes/No.

5.

Yes/No.

6.

Yes/No.

7.

Yes/No.

8.

Yes/No.

9.

Yes/No . Yes/No.

10.

It is certified that I have conducted necessary checks/verification.

Insp.

Supdt .