Processing of refund claim - CBEC's Customs Manual 2023 - Customs

..... 4. Processing of refund claim: 4.1 The application for refund is required to be filed with documentary or other evidence including documents relating to assessment, sales invoice and other like documents to support the claim that the duty and interest was paid in excess, incidence of duty or interest has not been passed on by him to any other person, and the refund has not been obtained already. 4.2 Where on scrutiny, the application is found to be complete in all respects the Customs issues an .....

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Processing of refund claim - CBEC s Customs Manual 2023 - Customs

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..... onal use; (c) If the buyer who has borne the duty and interest, has not passed on the incidence of such duty and interest to any other person; (d) If amount found refundable relates to export duty paid on goods which were returned to exporter as specified in Section 26 of the Customs Act, 1962; (e) If amount relates to Drawback of duty payable under Sections 74 and 75 of the Customs Act, 1962; and (f) If the duty or interest was borne by a class of applicants which has been notified for such pur .....

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Processing of refund claim - CBEC s Customs Manual 2023 - Customs

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