Double-payment of Customs Duty requires a refund claim with bank proof and system verification under statutory refund procedure. Excess electronic payments of Customs Duty that have been transferred to the government account are treated as deposits refundable through the statutory refund process; banks can re credit only before transfer. Importers/CHAs must apply to the Deputy/Asst. Commissioner (Refund), Kandla, submitting bank confirmation of debit and transfer, cyber receipt, and the bank's attested scroll with bill of entry and challan. The officer will verify via PAO/e PAO records, ICEGATE challan enquiry, ICES system data and bank confirmation before sanctioning the refund.
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.
Double-payment of Customs Duty requires a refund claim with bank proof and system verification under statutory refund procedure.
Excess electronic payments of Customs Duty that have been transferred to the government account are treated as deposits refundable through the statutory refund process; banks can re credit only before transfer. Importers/CHAs must apply to the Deputy/Asst. Commissioner (Refund), Kandla, submitting bank confirmation of debit and transfer, cyber receipt, and the bank's attested scroll with bill of entry and challan. The officer will verify via PAO/e PAO records, ICEGATE challan enquiry, ICES system data and bank confirmation before sanctioning the refund.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
