Electronic cash ledger refunds require portal application, block claimed balances from use, and credit approved amounts to registered bank accounts.

Refund of the balance in an electronic cash ledger may be claimed after payment of duty, interest, penalty, fee, or other payable amounts by applying on the common portal in FORM ECL-5. The claimed amount cannot be used after receipt of the application. The refund must be decided within thirty days of the application and any refundable amount is credited to the bank account registered with the customs automated system.

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