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Customs Refund Application (Form) Regulations, 1995

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..... 1. Short title and commencement. - (1) These regulations may be called the Customs Refund Application (Form) Regulations, 1995. (2) They shall come into force with effect from the date of their publication in the Official Gazette. 2. Form and manner of filing application for refund. - (1) An application for refund shall be made in the prescribed Form appended to these regulations in duplicate to the Assistant Commissioner of Customs, having jurisdiction over the Customs port, Customs airport, land customs station or the warehouse where the duty of customs was paid. (2) The application shall be scrutinised for its completeness by the Proper officer and if the application is found to be complete in all respects, the applicant sh .....

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..... laim is on account of reassessment of rates of duty/valuation, Shortage/Short-landing, Pilferage, appellate order, arithmetical/clerical error, any other ground (specify).] : 7. Amount of refund claim : 8. Amount of Modvat credit availed from the additional duty of customs paid and now covered by the refund claim : 9. Enclosures* (in original) in support of refund claim : (*Please put a tick mark ( ) against the document being enclosed) (a) Letter of authorisation from the importer/buyer in case the applicant is an agent. (b) Triplicate copy of Bill of Entry/Post parcel wrapper/Shipping Bill/Baggage Receipt or the Purchase Invoice (c) Duty Challan/Other document as evide .....

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..... DECLARATION I/We..........here declare that - (a) the contents of refund claim as per form above are true and correct to the best of my/our information and belief; (b) the amount and the ground for which this refund claim has been filed has not been previously claimed and paid; and that (c) the excess duty claimed as refund has not been passed on to any other person by the importer/buyer. Signature of the applicant Date.......... PART B [ See regulation 2(2)] ACKNOWLEDGEMENT FOR CUSTOM HOUSE USE FILE NO...................... Refund claim of Mr/M/s....................................for Rs........against Bill of Entry/Post Parcel/Baggage Form/Shipping Bill No........dated........received in complete manner .....

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