MESSRS PAKISTAN PETROLEUM LIMITED., KARACHI versus SECRETARY, REVENUE DIVISION, ISLAMABAD
RR 11 and 210 Central Excise Act (1 of 1944), Section 3B Central Excise General Order No. 6 of 1987 Off-Tax Tax Ombudsman Ordinance (XXXV of 2000V) Section 2 (3) Refunded or paid by mistake Until the payment of, additional duty was claimed under section 3B of the Central Excise Act 1944 and additional duty under R210 of the Central Excise Rules 1944, the appellate tribunal petition had illegally adjusted towards additional duty. The refund was sent for refund and the department did not take any action. Despite the tribunal's decision, the refund request and other correspondence was not available for refunds after the tribunal's decision on the issue of the officers dealing with the case by the officers dealing with the case. Prior to the transfer of jurisdiction to the large taxpayer unit by the collector, the collector said that the Syed officers not only took compensation but also processed the relevant records, on behalf of the poor taxpayers. Incomplete record transfer to the unit also proved wrong, upon failure Notice of the Office of the deal has revealed that a mistake by the officers. Instead of submitting counterfeit copies of the record again to the complainant, consult the relevant collector to obtain the records related to the refund requests. It is a matter of grave concern that no action has been taken against the officers / officers who proved to be guilty. Federal Tax Ombudsman recommends that Director General Large Taxpayers Unit ensure payment of refund to complainant by September 30, 2003
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