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of <h1>Submit Customs Duty Refund Application in Specified Form; Acknowledgment Issued Within 10 Days if Complete; Section 27A Applies</h1> An application for a customs duty refund must be submitted in the specified form to the relevant Assistant or Deputy Commissioner of Customs. The application is reviewed for completeness by the Proper Officer, who issues an acknowledgment within ten working days if complete. If incomplete, the application is returned with noted deficiencies, allowing resubmission once corrected. For interest payment purposes under section 27A, the application is considered received on the date a complete application is acknowledged by the Proper Officer.
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