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Refund of Duty

Description: This quiz covers various aspects of Refund of Duty under Indian Central Excise Law.
Number of Questions: 15
Created by:
Tags: central excise law refund of duty
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Under which section of the Central Excise Act, 1944, is the refund of duty provided?

  1. Section 11B

  2. Section 35

  3. Section 37

  4. Section 49

Show answer
Correct Option: A
Explanation:

Section 11B of the Central Excise Act, 1944, provides for the refund of duty paid on goods exported out of India.

What is the time limit for filing a refund claim under Section 11B of the Central Excise Act, 1944?

  1. One year from the date of export

  2. Two years from the date of export

  3. Three years from the date of export

  4. Four years from the date of export

Show answer
Correct Option: A
Explanation:

As per Section 11B of the Central Excise Act, 1944, a refund claim must be filed within one year from the date of export of the goods.

Which of the following documents is not required for filing a refund claim under Section 11B of the Central Excise Act, 1944?

  1. Shipping bill

  2. Bill of lading

  3. Certificate of origin

  4. Invoice

Show answer
Correct Option: C
Explanation:

A certificate of origin is not required for filing a refund claim under Section 11B of the Central Excise Act, 1944.

In case of refund of duty on inputs used in the manufacture of exported goods, what is the condition for claiming refund?

  1. Inputs should be used within one year from the date of receipt

  2. Inputs should be used within two years from the date of receipt

  3. Inputs should be used within three years from the date of receipt

  4. Inputs should be used within four years from the date of receipt

Show answer
Correct Option: A
Explanation:

As per the Central Excise Rules, 1944, inputs used in the manufacture of exported goods must be used within one year from the date of receipt to claim a refund of duty.

What is the rate of refund of duty on inputs used in the manufacture of exported goods?

  1. 98% of the duty paid on inputs

  2. 95% of the duty paid on inputs

  3. 90% of the duty paid on inputs

  4. 85% of the duty paid on inputs

Show answer
Correct Option: A
Explanation:

The rate of refund of duty on inputs used in the manufacture of exported goods is 98% of the duty paid on inputs.

Which of the following is not a condition for claiming refund of duty on inputs used in the manufacture of exported goods?

  1. Inputs should be used within the specified time limit

  2. Inputs should be used in the manufacture of goods that are exported

  3. Inputs should be used in the manufacture of goods that are cleared for home consumption

  4. Inputs should be used in the manufacture of goods that are sold in the domestic market

Show answer
Correct Option: D
Explanation:

Inputs used in the manufacture of goods that are sold in the domestic market are not eligible for refund of duty.

What is the time limit for filing a refund claim for duty paid on inputs used in the manufacture of exported goods?

  1. One year from the date of export

  2. Two years from the date of export

  3. Three years from the date of export

  4. Four years from the date of export

Show answer
Correct Option: A
Explanation:

As per the Central Excise Rules, 1944, a refund claim for duty paid on inputs used in the manufacture of exported goods must be filed within one year from the date of export.

Which of the following is not a condition for claiming refund of duty on inputs used in the manufacture of exported goods?

  1. Inputs should be used within the specified time limit

  2. Inputs should be used in the manufacture of goods that are exported

  3. Inputs should be used in the manufacture of goods that are cleared for home consumption

  4. Inputs should be used in the manufacture of goods that are sold in the domestic market

Show answer
Correct Option: D
Explanation:

Inputs used in the manufacture of goods that are sold in the domestic market are not eligible for refund of duty.

What is the rate of refund of duty on inputs used in the manufacture of exported goods?

  1. 98% of the duty paid on inputs

  2. 95% of the duty paid on inputs

  3. 90% of the duty paid on inputs

  4. 85% of the duty paid on inputs

Show answer
Correct Option: A
Explanation:

The rate of refund of duty on inputs used in the manufacture of exported goods is 98% of the duty paid on inputs.

Which of the following is not a condition for claiming refund of duty on inputs used in the manufacture of exported goods?

  1. Inputs should be used within the specified time limit

  2. Inputs should be used in the manufacture of goods that are exported

  3. Inputs should be used in the manufacture of goods that are cleared for home consumption

  4. Inputs should be used in the manufacture of goods that are sold in the domestic market

Show answer
Correct Option: D
Explanation:

Inputs used in the manufacture of goods that are sold in the domestic market are not eligible for refund of duty.

What is the time limit for filing a refund claim for duty paid on inputs used in the manufacture of exported goods?

  1. One year from the date of export

  2. Two years from the date of export

  3. Three years from the date of export

  4. Four years from the date of export

Show answer
Correct Option: A
Explanation:

As per the Central Excise Rules, 1944, a refund claim for duty paid on inputs used in the manufacture of exported goods must be filed within one year from the date of export.

Which of the following is not a condition for claiming refund of duty on inputs used in the manufacture of exported goods?

  1. Inputs should be used within the specified time limit

  2. Inputs should be used in the manufacture of goods that are exported

  3. Inputs should be used in the manufacture of goods that are cleared for home consumption

  4. Inputs should be used in the manufacture of goods that are sold in the domestic market

Show answer
Correct Option: D
Explanation:

Inputs used in the manufacture of goods that are sold in the domestic market are not eligible for refund of duty.

What is the rate of refund of duty on inputs used in the manufacture of exported goods?

  1. 98% of the duty paid on inputs

  2. 95% of the duty paid on inputs

  3. 90% of the duty paid on inputs

  4. 85% of the duty paid on inputs

Show answer
Correct Option: A
Explanation:

The rate of refund of duty on inputs used in the manufacture of exported goods is 98% of the duty paid on inputs.

Which of the following is not a condition for claiming refund of duty on inputs used in the manufacture of exported goods?

  1. Inputs should be used within the specified time limit

  2. Inputs should be used in the manufacture of goods that are exported

  3. Inputs should be used in the manufacture of goods that are cleared for home consumption

  4. Inputs should be used in the manufacture of goods that are sold in the domestic market

Show answer
Correct Option: D
Explanation:

Inputs used in the manufacture of goods that are sold in the domestic market are not eligible for refund of duty.

What is the time limit for filing a refund claim for duty paid on inputs used in the manufacture of exported goods?

  1. One year from the date of export

  2. Two years from the date of export

  3. Three years from the date of export

  4. Four years from the date of export

Show answer
Correct Option: A
Explanation:

As per the Central Excise Rules, 1944, a refund claim for duty paid on inputs used in the manufacture of exported goods must be filed within one year from the date of export.

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