CIR NO.726/42/2003-CX, DT. 03/07/2003

Refund of excise duty paid on petrol, diesel and fuel oil in respect of official vehicles belonging to the Diplomatic Missions in India

The undersigned is directed to refer to CX.III section instruction issued vide F. No. 8/64/56-CX.III dated 14.2.57 regarding refund of excise duty on petrol used by diplomatic mission.

2. In this connection, it is stated the Board has received representation from British High Commission requesting this department to extend the scope of the exemption and include diesel also. Board has decided to revise the instruction issued earlier in this regard and henceforth refund of excise duty would be extended to the duty paid on all the hydrocarbon oil (i.e. petrol, diesel and fuel oil) and will not be restricted to only petrol refunds.

3. The Protocol Division of MEA is also being separately informed for circulating these instructions to all the diplomatic/consulor missions in India.

Sd/-
(Manish Mohan)
Under Secretary to the Government of India

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