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Procedure for refund other than SAD refund

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..... d stamp acknowledgement either on the forwarding letter of the refund application or on the Importers copy of the application. At this stage the receipt should make it clear that the application has not been scrutinized for its completeness. All these applications received on a particular day shall be put up to the concerned Asstt./Dy. Commissioner for their signature either on the same day or on the next working day. Once these applications signed by the Asstt./Dy. Commissioner, the T.A./S.T.A. shall enter them in the master register maintained for the purpose and assign them the file number. The same file number shall be endorsed on the refund applications. Thereafter, the details of the refund claim shall be entered in a soft version on .....

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..... time limit; the merits and the unjust enrichment aspect. Thereafter, the officer shall put up a detail proposal to Asstt./Dy. Commissioner for their perusal and orders. CRC shall also verify from the list of arrears of confirmed demand pending against the applicant so that the same can be recovered or adjusted if the refund amount is found admissible for sanction. 4) The Asstt./Dy. Commissioner shall decide the refund claim on merit either by granting the refund or in case, there are infirmities, by rejecting/reducing the claim. The rejection shall not be without giving a Personal Hearing. In either case a speaking order-in-original shall be issued after obtaining a running O-in-O no. from Appraising Main (Import). If the refu .....

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..... t of refund having been so sanctioned against the particular Bs/E on EDI system, in the Departmental Comments column available in the EDI system. For this purpose out of charge is required to be cancelled by System Manager for these B/Es . Once out of charge is cancelled, Bs/E are to be recalled by the AC and in the Departmental Comments column entries are to be made. In this entry the Refund File No., Refund amount, OIO No. has to be compulsorily mentioned. Thereafter Docks AO will have to give Dummy Out of charge to the B/Es. For this purpose Docks A.O. will be deputed to the Refund Section by the ADC/JC(Docks) and the officer so deputed would visit CRC Section for an hour every day in the fore noon. 7) The processing of refu .....

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