Refund of Additional Duty: indemnity bond plus EDI verification allows delegated sanctioning without Commissioner approval. Where importers cannot produce original Bill of Entry or TR-6 challan, and after the importer's explanation is verified from the EDI system, an indemnity bond may be accepted and the refund claim sanctioned by the Assistant/Deputy Commissioner without seeking the Commissioner's approval; Public Notice No. 43/2008 is modified accordingly and the procedure applies mutatis mutandis to other refund cases.
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 of Additional Duty: indemnity bond plus EDI verification allows delegated sanctioning without Commissioner approval.
Where importers cannot produce original Bill of Entry or TR-6 challan, and after the importer's explanation is verified from the EDI system, an indemnity bond may be accepted and the refund claim sanctioned by the Assistant/Deputy Commissioner without seeking the Commissioner's approval; Public Notice No. 43/2008 is modified accordingly and the procedure applies mutatis mutandis to other refund cases.
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