Refund procedure for double e payment of customs duty requires bank verification and E PAO reconciliation before sanctioning refunds. Double or multiple electronic payments of customs duty become Government deposits once transferred by banks to the Reserve Bank for credit to the Consolidated Fund; banks can re credit customers only prior to such transfer. Refunds of amounts already credited must be made under the Customs Act by sanction order. The importer or agent must file a refund claim with the Deputy/Asst. Commissioner, CRARS (Import), Mumbai, submit a bank Verification Report, and the officer will verify records with E PAO 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.
Refund procedure for double e payment of customs duty requires bank verification and E PAO reconciliation before sanctioning refunds.
Double or multiple electronic payments of customs duty become Government deposits once transferred by banks to the Reserve Bank for credit to the Consolidated Fund; banks can re credit customers only prior to such transfer. Refunds of amounts already credited must be made under the Customs Act by sanction order. The importer or agent must file a refund claim with the Deputy/Asst. Commissioner, CRARS (Import), Mumbai, submit a bank Verification Report, and the officer will verify records with E PAO before sanctioning the refund.
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