A circular issued by the Central Board of Excise and Customs (CBEC) has said the tax officials must advise handicapped persons that they should file the refund within one year of excise duty payment, irrespective of availability of a certificate for the claim from the concerned ministry.
As per the circular, the tax official processing the refund claim would be required to issue a deficiency memo in case the handicapped person is not able to obtain the certificate from the concerned ministry.
The modification in norms will address the problem of delay in filing of refund claims within the stipulated period of one year on account of non-availability of certificate from the concerned ministry.
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