Thorough Evaluation Required for Customs Refunds Under Customs Act, 1962: Detailed Financial Record Review Needed for Valid Orders.

Under the Customs Act, 1962, the Assistant/Deputy Commissioner of Customs must thoroughly evaluate an applicant's claim for refunds to determine if the claimed amount is refundable. This involves reviewing financial documents, such as audited balance sheets and Chartered Accountant certificates, to ensure the applicant has not transferred the duty or interest burden to others. Refund decisions must be detailed and based on specific financial records. Orders that merely credit refunds to the Consumer Welfare Fund without detailed examination do not qualify as comprehensive or valid speaking orders.

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