Double-payment refund process requires administrative verification and a formal claim to recover excess customs duty. Excess payments transferred to the Government can be refunded only by formal claim under Section 27 of the Customs Act, 1962, filed with the Deputy/Assistant Commissioner, CRC I, JNCH. The claimant must submit a bank letter confirming debit and credit to government account, the cyber receipt, and the bank scroll attested with Bill of Entry and challan details. The proper officer will verify PAO/e PAO records, ICEGATE challan enquiry, ICES transaction data and bank confirmation before processing and sanctioning the refund.
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Provisions expressly mentioned in the judgment/order text.
Double-payment refund process requires administrative verification and a formal claim to recover excess customs duty.
Excess payments transferred to the Government can be refunded only by formal claim under Section 27 of the Customs Act, 1962, filed with the Deputy/Assistant Commissioner, CRC I, JNCH. The claimant must submit a bank letter confirming debit and credit to government account, the cyber receipt, and the bank scroll attested with Bill of Entry and challan details. The proper officer will verify PAO/e PAO records, ICEGATE challan enquiry, ICES transaction data and bank confirmation before processing and sanctioning the refund.
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