Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Importers can claim refunds for overpaid Customs Duty u/s 27 of the Customs Act, 1962.</h1> Instances of double or multiple payments of Customs Duty by importers or Customs House Agents (CHAs) have been identified. While a new e-payment module addresses this, not all banks have transitioned. Banks can re-credit amounts to importers/CHAs only before transferring funds to the government account. Refunds for such overpayments, once credited to the government, are processed under Section 27 of the Customs Act, 1962. Importers/CHAs must submit a refund claim with specific documentation to the Deputy/Assistant Commissioner of Customs. Verification involves checks with relevant offices and systems before processing refunds. Any issues should be reported to the System Manager.
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