Expeditious disposal of refund applications - CBEC's Customs Manual 2023 - Customs

..... nowledgement by the Proper Officer as per the Customs Refund Application (Form) Regulations, 1995. Hence, if any deficiency is found in the application or any document is required by the department, the same shall be informed at this stage of initial scrutiny itself within 10 working days of the initial receipt. This will avoid any chance for raising repeated queries to the applicant, in a piece-meal manner and bring certainty in dealing with refund applications. (b) Processing of refund applications and their disposal: Application found complete in all respects after scrutiny, shall be processed on first-come-first served basis. If refund is due, an order for refund is required to be passed in terms of Section 27(2) of the Customs Act, 196 .....

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Expeditious disposal of refund applications - CBEC s Customs Manual 2023 - Customs

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..... pass an order-in-original in respect of the claim. Thereafter, the orders- in-original passed in this regard shall be subjected to review by the Commissioner concerned. The applications of refund of amount below Rs.50,000/- may be post- audited on the basis of the random selection by Assistant/Deputy Commissioner (Audit). The selection can be made in such a way that 25% of the refund applications are post-audited. The applications of refund for amount between Rs.50,000/- and Rs. 5 lakhs should be compulsorily post-audited. This audit system is aimed at checking improper sanction and payment of refunds. However, this does not dispense with the verification of the refund vouchers and the re- conciliation of refunds, which shall be done by th .....

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Expeditious disposal of refund applications - CBEC s Customs Manual 2023 - Customs

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..... us distinctly. The illustrative status that could be mentioned for easy understanding of any applicant may include the following: (i) refund application received but pending for scrutiny and acknowledgement (ii) refund application acknowledged for its completeness (iii) refund application found incomplete and returned for rectification of deficiency (iv) refund application rejected by passing a speaking order (iv) refund application sanctioned, pending verification by audit (v) cheques issued for refunds sanctioned and paid to applicant/ credited to consumer welfare fund. This is not exhaustive and any other stage of processing of refund application may also be indicated. An abstract at the end of the month about the total number of refund .....

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Expeditious disposal of refund applications - CBEC s Customs Manual 2023 - Customs

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