Refund application filing: prescribed form, acknowledgement deadline and deficiency return rules determine deemed receipt for interest. A refund application must be filed in the prescribed Form in duplicate with the Assistant or Deputy Commissioner of Customs having jurisdiction where duty was paid. The Proper Officer shall scrutinise for completeness and, within ten working days, either issue an acknowledgement if complete or return it pointing out deficiencies; the applicant may correct and resubmit. For interest purposes, the application is deemed received on the date a complete application is acknowledged by the Proper Officer.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund application filing: prescribed form, acknowledgement deadline and deficiency return rules determine deemed receipt for interest.
A refund application must be filed in the prescribed Form in duplicate with the Assistant or Deputy Commissioner of Customs having jurisdiction where duty was paid. The Proper Officer shall scrutinise for completeness and, within ten working days, either issue an acknowledgement if complete or return it pointing out deficiencies; the applicant may correct and resubmit. For interest purposes, the application is deemed received on the date a complete application is acknowledged by the Proper Officer.
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