Customs refund automation requires online ICEGATE filing, with manual applications permitted only through recorded written approval. Customs duty refund applications and disbursals are to be processed electronically through the Customs Automated System. Importers, exporters, customs brokers and other concerned persons must file future refund claims through the ICEGATE portal. Manual refund applications will not be accepted unless the Principal Commissioner or Commissioner of Customs permits manual filing for reasons recorded in writing.
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.
Customs refund automation requires online ICEGATE filing, with manual applications permitted only through recorded written approval.
Customs duty refund applications and disbursals are to be processed electronically through the Customs Automated System. Importers, exporters, customs brokers and other concerned persons must file future refund claims through the ICEGATE portal. Manual refund applications will not be accepted unless the Principal Commissioner or Commissioner of Customs permits manual filing for reasons recorded in writing.
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