Customs duty refund claims require supporting evidence, eligibility documentation, deficiency rectification, and applicant declarations before examination and decision.

Customs duty or interest refund claims must identify the relevant import or export record, duty payment, goods, applicant, statutory basis, grounds, and amount claimed. Supporting evidence may include import or export documents, duty-payment proof, refund calculation, commercial records, and eligibility documents. The applicant must disclose related pending claims, hearing requirements, and payment under protest, and make declarations on correctness and prior claims. Complete claims are acknowledged for examination; deficiencies identified on scrutiny must be remedied and the claim resubmitted.

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