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Refunds under Customs and IGST Act - CBEC's Customs Manual 2023 - CustomsExtract ..... Chapter 14: Refunds under Customs and IGST Act 1. Introduction 1.1 On import or export of goods, at times duty may not be required to be paid or be paid in excess of what was actually leviable. Such non-leviable/excess payment may be due to lack of i ..... x x x x x Extracts x x x x x Refunds under Customs and IGST Act - CBEC s Customs Manual 2023 - Customs x x x x x Extracts x x x x x
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