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Federal Tax Ombudsman 2012 Federal Excise Act (VII of 2005)]--- ---S.3-A

2012 PTD 457

refund of Special Excise Duty
Messrs M.YAHYA M. YOUSAF BARI
Appellant
VS
SECRETARY, REVENUE DIVISION, GOVERNMENT OF PAKISTAN ISLAMABAD
Respondent

Case Laws / Head Notes / Paras

---Complaint had been filed against the department for its failure to devise any procedure to claim the refund of Special Excise Duty (S.E.D.) paid under S.3-A of the Federal Excise Act, 2005, thereby causing excessive delay in settlement of refund claim for the period from July, 2007 to December, 2009---Complainant stated that no procedure was devised by the Federal Board of Revenue enabling him to submit claim of refund---Inordinate delay in devising the system to receive the Special Excise Duty refund claim was established which tantamount to maladministration in terms of S.2(3)(ii) of Establishment of Office of Federal Ombudsman Ordinance, 2000---Ombudsman recommended that Federal Board of Revenue would direct the Chief Commissioner to condone the delay in the filing of time-barred Spe...