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of <h1>Importers face double Customs Duty payments due to e-payment issues; Section 27 allows refund claims with proper documentation.</h1> Instances of double or multiple payments of Customs Duty by importers or Custom House Agents have been identified, often due to issues with the e-payment system. Although a new module addresses this, some banks have not yet migrated, resulting in excess payments being transferred to the Reserve Bank of India (RBI) instead of being refunded. Refunds for such payments can be processed under Section 27 of the Customs Act, 1962. Importers or agents must submit a refund claim and verification report to the Deputy/Assistant Commissioner of Customs for processing and sanctioning of the refund.
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