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Refund of Duty

This quiz covers various aspects of Refund of Duty under Indian Central Excise Law.

15 Questions Published
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Questions

Question 1 Multiple Choice (Single Answer)

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
Question 2 Multiple Choice (Single Answer)

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
Question 3 Multiple Choice (Single Answer)

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
Question 4 Multiple Choice (Single Answer)

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
Question 5 Multiple Choice (Single Answer)

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
Question 6 Multiple Choice (Single Answer)

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
Question 7 Multiple Choice (Single Answer)

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
Question 8 Multiple Choice (Single Answer)

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
Question 9 Multiple Choice (Single Answer)

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
Question 10 Multiple Choice (Single Answer)

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
Question 11 Multiple Choice (Single Answer)

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
Question 12 Multiple Choice (Single Answer)

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
Question 13 Multiple Choice (Single Answer)

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
Question 14 Multiple Choice (Single Answer)

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
Question 15 Multiple Choice (Single Answer)

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
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