Refund Procedure: Customs refund claims processed after scrutiny, merit review and sanction with EDI adjustment and cheque issuance. Refund applications are to be date-stamped, entered in a master register and scrutinized for completeness within ten working days, with Deficiency Memos issued where required. Complete claims are processed FCFS, analysed for time-bar, merits and unjust enrichment, and checked against arrears. The Asstt./Dy. Commissioner issues a speaking order-in-original after personal hearing where applicable; pre-audit is required at specified thresholds. After sanction, R.O. preparation, EDI adjustment and accounts cheque issuance follow, with CRC completing post-audit.
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Provisions expressly mentioned in the judgment/order text.
Refund Procedure: Customs refund claims processed after scrutiny, merit review and sanction with EDI adjustment and cheque issuance.
Refund applications are to be date-stamped, entered in a master register and scrutinized for completeness within ten working days, with Deficiency Memos issued where required. Complete claims are processed FCFS, analysed for time-bar, merits and unjust enrichment, and checked against arrears. The Asstt./Dy. Commissioner issues a speaking order-in-original after personal hearing where applicable; pre-audit is required at specified thresholds. After sanction, R.O. preparation, EDI adjustment and accounts cheque issuance follow, with CRC completing post-audit.
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