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<h1>File Complaints on Customs and Excise Issues with Ombudsman for Delays, Rude Behavior, and Rule Violations</h1> Complaints regarding deficiencies in the Customs, Central Excise, and Service Tax Department can be filed with the Ombudsman on grounds such as delays in refunds, adjudication, taxpayer registration, and implementing Appellate orders. Other grounds include non-adherence to refund processing order, disbursement rules, and working hours, as well as rude behavior by officials and failure to acknowledge documents. Complaints may also address violations of administrative instructions. If the issue falls under the Central Board of Excise and Customs or a centralized authority, the Ombudsman can only make recommendations, not binding decisions. Additional grounds for complaints may be specified by the Central Board.