Customs duty refunds available where duty paid is non-leviable or paid in excess; importers and exporters may claim recovery. Refunds under the Customs and IGST framework permit recovery where duty paid on import or export is not leviable or has been paid in excess; importers or exporters may claim repayment of excess duty and any excess interest. Recognised bases include lack of information or non submission of documents for lower value or rate, re importation, return of goods, relinquishment of title, shortage or pilferage, and incorrect assessment by Customs.