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<h1>Customs Manual 2023: Steps for Claiming Refunds Under Customs and IGST Act; Key Conditions for Approval Explained.</h1> The Customs Manual 2023 outlines the process for claiming refunds under the Customs and IGST Act. Applicants must submit a complete refund application with evidence such as assessment documents and sales invoices. If the application is complete, Customs issues an acknowledgment; otherwise, it is returned for correction. Refunds are granted if the duty and interest paid were excessive, but the refunded amount is generally transferred to the Consumer Welfare Fund unless specific conditions are met, such as the importer not passing on the duty incidence or the duty being related to personal imports or export duty on returned goods.