'To expedite refund, take steps listed in chapter 32 of Customs Manual'

In one of my partnership firms, we had deposited about Rs 50 lakh with Customs in one proceeding. The demand was finalised by Customs Commissioner, but in the hearing of the appeal before CESTAT, the demand was set aside by the Tribunal. I applied for a refund on July 7, 2016 to the Assistant Commissioner of Customs (Refund), New Customs House, New Delhi. The application was filed in the prescribed form with complete documents. I have sent reminders also, without getting any response. What action should I take now to expedite my refund?

CBEC Circular no. 984/8/2014-CX dated September 16, 2014 says that in all cases where the appellate authority has decided the matter in favour of the appellant, refund with interest should be paid to the appellant within 15 days of the receipt of the letter of the appellant seeking refund, irrespective of whether the order of the appellate authority is proposed to be challenged by the department or not. Also, Section 129EE of Customs Act, 1962 prescribes that if the pre-deposit made by the party under Section 129E is required to be refunded consequent to the order of the Commissioner (Appeal) or CESTAT, and such amount is not refunded within three months from the date of communication of order, unless the order of appellate authority is stayed by the higher appellate authority, interest at six per cent per year shall be paid after expiry of three months from the date of the order. 

I suggest that you take the steps prescribed in Chapter 32 of CBEC Customs Manual, 2015 for grievance redressal, which includes taking up the matter before senior officers, public grievance officer, and public grievance committee etc., to expedite your refund. 

We are an Export Oriented Unit (EOU). After removal of bonded warehousing provisions for EOUs, CBEC circular no. 35/2016-Cus dated July 29, 2016 dispensed with the system of sending re-warehousing certificates to the customs. Has that procedure been done away with for domestic procurement against CT-3 also?

No. That circular covers only imports. For domestic procurement, the existing procedure continues. 

As per CBEC circular No.58/2004-Cus dated October 21, 2004 as amended from time to time, manufacturer-exporters can submit a bank guarantee for 15 per cent of the bond amount for clearance under EPCG authorisations. Para 4A of the Public Notice No.140/2016 dated October 25, 2016 issued by Jawaharlal Nehru Customs House (JNCH) prescribes some additional conditions. Can JNCH prescribe criteria different from that CBEC Circular?

The said Public Notice only prescribes the documents to ensure compliance of requirements prescribed vide Para 3.2 (b) of the said CBEC Circular 58/2004 and does not deviate from it.

Is RBI approval under FEMA necessary for the assignment of receivables due to an Indian company to another foreign company through an agreement between these two foreign companies? If so, under what provision?
I am not aware of any RBI instruction covering this situation. Where no existing instructions cover a situation, you may approach the RBI for necessary approval through your bankers. No provision is required for that.