Export of refund

This query is : Resolved

chirag Panchamia (Querist)
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02 June 2017 I am not been able to finding the case laws in favour of the assessee. The Assessee is eligible to claim 100% refund but the assisstant comm. has given the 90% of the refund. 10% he is saying the assessee was not eligible to get it due to shortage of quantity or rejection. pl revert on the above matter.

Sunil Sharma

Sunil Sharma (Expert)
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02 June 2017 could you mail me the case details will reply to you accordingly mail me to auditor.sunilsharma@gmail.com regards Sunil Sharma

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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24 July 2024 When an Assistant Commissioner grants only 90% of the claimed refund and denies the remaining 10%, typically citing reasons like shortage of quantity or rejection, it's essential to approach the situation methodically to challenge this decision. Here’s a structured approach you can take:

### Steps to Address the Issue:

1. **Review Assessment Order:**
- Carefully examine the assessment order provided by the Assistant Commissioner. Understand the specific grounds on which the 10% refund was denied. Look for details on shortage of quantity or reasons for rejection.

2. **Document Verification:**
- Verify all relevant documents supporting your refund claim, such as invoices, bills of entry, shipping documents, export declarations, and any correspondence related to the claim. Ensure these documents clearly demonstrate the eligibility for the full refund.

3. **Grounds for Denial:**
- Identify the exact grounds mentioned by the Assistant Commissioner for denying the 10% refund. This could include discrepancies in quantity, non-compliance with procedural requirements, or other specific reasons.

4. **Legal Precedents and Case Laws:**
- Research and gather case laws and legal precedents where similar issues have been adjudicated in favor of the assessee. Focus on cases that address eligibility criteria for refunds, especially regarding shortages or rejections.

5. **Consultation with Tax Experts:**
- Seek guidance from tax consultants or legal experts specializing in tax refunds. They can provide insights into applicable laws, interpretations, and strategies to challenge the denial effectively.

6. **Prepare a Detailed Response:**
- Based on the assessment order, gathered documents, and legal precedents, draft a comprehensive response. Clearly outline why the assessee is eligible for the full 100% refund and refute the specific reasons provided for the denial of the remaining 10%.

7. **Filing an Appeal:**
- If the initial response to the Assistant Commissioner does not resolve the issue favorably, consider filing an appeal with the relevant appellate authority. Ensure all necessary documents, arguments, and legal citations are included in the appeal to substantiate your claim.

### Key Considerations:

- **Evidence and Documentation:** Ensure all documentation is complete, accurate, and supports your claim for the full refund.

- **Legal Basis:** Strengthen your case with clear references to statutory provisions, case laws, and precedents that support your eligibility for the refund.

- **Timeliness:** Adhere to statutory timelines for filing responses and appeals to avoid procedural complications.

By following these steps and leveraging legal expertise, you can effectively contest the denial of the 10% refund and seek a favorable resolution in accordance with tax laws and regulations.

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