Automation of Refund Processing: electronic filing and disbursal streamlines customs refund applications and audit shift to post-audit. Automation of Customs refund procedure establishes electronic filing, scrutiny, communication and electronic disbursal of refund claims through the ICEGATE Portal. Applicants may file refund applications with supporting documents; pre-filled forms follow reassessment, a Unique Application Reference Number is generated on filing, and proper officers must intimate deficiencies within ten days and communicate acknowledgements, show-cause notices and speaking orders electronically, including examination of unjust enrichment. Concurrent audit is dispensed with and selection for post-audit will be finalized by DG-Audit with DG ARM; electronic credit will be effected to the applicant's registered bank account via PFMS.
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Provisions expressly mentioned in the judgment/order text.
Automation of Refund Processing: electronic filing and disbursal streamlines customs refund applications and audit shift to post-audit.
Automation of Customs refund procedure establishes electronic filing, scrutiny, communication and electronic disbursal of refund claims through the ICEGATE Portal. Applicants may file refund applications with supporting documents; pre-filled forms follow reassessment, a Unique Application Reference Number is generated on filing, and proper officers must intimate deficiencies within ten days and communicate acknowledgements, show-cause notices and speaking orders electronically, including examination of unjust enrichment. Concurrent audit is dispensed with and selection for post-audit will be finalized by DG-Audit with DG ARM; electronic credit will be effected to the applicant's registered bank account via PFMS.
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