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of <h1>Procedure for Claiming Pre-Deposit Refunds: Submit Required Documents to Assistant Commissioner with Proof of Payment.</h1> The circular outlines the procedure for claiming a refund of pre-deposit in accordance with previous Board Circulars. Claimants must submit their refund claims to the appropriate group Assistant Commissioner/Deputy Commissioner along with the original or attested copy of the appellate authority order and proof of pre-deposit payment. Upon receiving the refund order, claimants should present a bank-attested mandate form to the Deputy Commissioner/Drawback for cheque issuance. The Drawback Section is responsible for maintaining records of issued refund cheques. Any difficulties encountered in this process should be reported to the Commissioner of Customs (Export) in Mumbai.
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