Importers and exporters can claim refunds for excess duties under Chapter 14 of CBEC's Customs Manual 2023.

Refunds under the Customs and IGST Act are addressed in Chapter 14 of the CBEC's Customs Manual 2023. Importers or exporters may occasionally pay duties that are non-leviable or in excess due to various reasons such as lack of information, non-submission of required documents, re-importation, return of goods, relinquishment of title, shortages, pilferage, or incorrect duty assessment. In such instances, they are entitled to claim refunds for the excess duty paid. Additionally, if excess interest was paid on these duties, a refund for the interest can also be claimed.