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of <h1>Customs Refund Claims: Step-by-Step Guide for Processing and Approval by Officers and Commissioners.</h1> The circular outlines the procedure for processing refund claims other than SAD refunds at the Customs office. Applications are initially received and acknowledged by designated officers, then scrutinized for completeness within ten working days. If complete, the applications are processed on a first-come-first-served basis. The Asstt./Dy. Commissioner decides on the refund merits, issuing a speaking order if necessary. Approved refunds result in a Refund Order, followed by updates in the EDI system. The accounts branch issues the refund cheque within three working days, with regular verification by the Additional Commissioner. The same procedure applies to SAD refunds.
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