Customs duty refunds: procedural rules require timely processing, audit safeguards and public online status updates to ensure transparency. A procedural framework requires immediate receipt and acknowledgement of customs duty refund claims, scrutiny for completeness within ten working days, and processing of complete applications on a first-come-first-served basis with reasoned orders addressing unjust enrichment. Admitted refunds are to be paid by cheque after prescribed pre-audit or post-audit checks, with voucher reconciliation by accounts officers. Commissioners must maintain a public online database updating application status at least daily and review pending refunds to ensure timely disposal.