Customs refund applications require prescribed duplicate filing, timely completeness scrutiny, and acknowledgement before delayed-refund interest begins. Customs refund applications must be filed in duplicate in the prescribed form before the jurisdictional Assistant Commissioner of Customs or Deputy ... Summary
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Customs refund applications require prescribed duplicate filing, timely completeness scrutiny, and acknowledgement before delayed-refund interest begins.
Customs refund applications must be filed in duplicate in the prescribed form before the jurisdictional Assistant Commissioner of Customs or Deputy Commissioner of Customs. The Proper Officer must scrutinise the application and acknowledge a complete application within ten working days. An incomplete application must be returned within that period with stated deficiencies and may be resubmitted after correction. For interest on delayed refund payment, the application is deemed received only when the complete application is acknowledged.
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