Refund procedure for double customs duty: claims processed after PAO delay using alternate verifications; recovery may follow. Refund claims for double-payment of Customs Duty must be verified via PAO/e-PAO confirmation, ICEGATE challan enquiry, ICES transaction data, and bank confirmation. If PAO/e-PAO verification is not received within 15 days, the Deputy/Asst. Commissioner will proceed using the other verifications and record evidence. Subsequent PAO/e-PAO findings of mis declaration will prompt recovery and other legal action. The Public Notice makes these procedures a standing order and provides Centralized Refund Section contact points.
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 customs duty: claims processed after PAO delay using alternate verifications; recovery may follow.
Refund claims for double-payment of Customs Duty must be verified via PAO/e-PAO confirmation, ICEGATE challan enquiry, ICES transaction data, and bank confirmation. If PAO/e-PAO verification is not received within 15 days, the Deputy/Asst. Commissioner will proceed using the other verifications and record evidence. Subsequent PAO/e-PAO findings of mis declaration will prompt recovery and other legal action. The Public Notice makes these procedures a standing order and provides Centralized Refund Section contact points.
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