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<h1>Customs Manual 2023: Streamlined Refund Processing and Transparency Under Customs & IGST Act, Includes Post-Audit for Significant Refunds.</h1> The Customs Manual 2023 outlines procedures for the efficient processing of refund applications under the Customs and IGST Act to enhance transparency. Refund applications must be acknowledged promptly upon receipt and scrutinized within 10 working days. Complete applications are processed on a first-come-first-served basis, with decisions documented in detail. Refunds are issued by cheque within three days of the order. An audit system ensures proper sanction and payment, with mandatory post-audit for refunds between Rs. 50,000 and Rs. 5 lakhs. A comprehensive database tracks application statuses, with updates accessible online. Monitoring mechanisms ensure timely processing and resolution of pending applications.