Procedures for refund of excise duty on purchase of petrol/diesel/fuel oil by Diplomatic Missions and their officers for their official /personal use - regarding

Last updated: 12 November 2021

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This notification clarifies the procedures for Diplomatic Missions and their officers to claim refunds of excise duty paid on petrol, diesel, and fuel oil for official or personal use. These refund provisions remain in effect even after the introduction of GST. Claims must be filed with the Ministry of External Affairs (MEA) within one year of purchase, supported by relevant certificates and cash memos.

F. No. 116/40/2021-CX-3 Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Tax Customs) (Central Excise Wing) Room No. 263E, North Block, New Delhi dated: 10thNovember, 2021 INSTRUCTION To, The Principal Chief Commissioner! Chief Commissioner of CGST CE (All), The Principal Commissioner! Commissioner of CGST CE (All),Webmaster.cbic@icegate.gov.in Sir/Madam, Subject: Procedures for refund of excise duty on purchase of petrol/diesel

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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FAQ :

Yes, Diplomatic Missions and their officers continue to be eligible for refunds of excise duty paid on petrol, diesel, and fuel oil for their official or personal use. These provisions have not been withdrawn.

Diplomatic Missions and their officers must file their refund claims with the Ministry of External Affairs (MEA). The MEA will then verify the claims and forward them with recommendations to the jurisdictional Assistant/Deputy Commissioner of Central Excise for processing.

Refund claims must be supported by certificates and cash memos issued by the supplying firms as proof of the actual purchase of petrol, diesel, or fuel oil.

The statutory time limit for filing a refund claim is one year from the date of purchase of the fuel. This one-year period is calculated from the date the claim is filed with the authorised officer of the MEA.

A refund claim should be sanctioned within three months of the MEA receiving it. If the refund is delayed beyond three months, the department is required to pay interest.

For claims up to Rs. 5000/-, the Deputy/Assistant Commissioner of Central Excise (Technical) is the sanctioning authority. For claims exceeding Rs. 5000/-, the Additional/Joint Commissioner (P&E) / (P&V) of the Commissionerate is responsible.

Notification No : F. No. 116/40/2021-CX-3
Source : https://www.cbic.gov.in/resources//htdocs-cbec/excise/cx-instructions/cx-instructions-2021/instruction-10.11.2021.pdf

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