Refund of duplicated customs-duty payment may not be denied...

Refund of duplicated customs-duty payment may not be denied merely because an ICEGATE challan was not generated for the first payment. Where the importer provides the banking and payment records required by the Public Notice, verification through PAO/e-PAO and ICEGATE falls to the proper officer; an unavailable challan resulting from departmental system failure cannot be imposed as a refund condition. Refunds processed under the procedure for customs-duty refunds attract statutory interest where payment is not made within the prescribed period, at the rate notified by the Government.