Customs refund procedure: file a duplicate application to the Assistant Collector detailing grounds, MODVAT credit, enclosures and declaration. Procedure requires filing a duplicate refund application before the Assistant Collector of Customs at the customs port, airport or warehouse where duty was paid, using the prescribed form that identifies bill of entry or parcel, deposit or invoice, parties involved, statutory basis under Section 27(1)(a) or 27(1)(b), protest registration if applicable, MODVAT credit claimed, grounds of claim, listed enclosures, and a declaration on passing on of excess duty, personal use and signature; the form also permits requesting a personal hearing.
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Customs refund procedure: file a duplicate application to the Assistant Collector detailing grounds, MODVAT credit, enclosures and declaration.
Procedure requires filing a duplicate refund application before the Assistant Collector of Customs at the customs port, airport or warehouse where duty was paid, using the prescribed form that identifies bill of entry or parcel, deposit or invoice, parties involved, statutory basis under Section 27(1)(a) or 27(1)(b), protest registration if applicable, MODVAT credit claimed, grounds of claim, listed enclosures, and a declaration on passing on of excess duty, personal use and signature; the form also permits requesting a personal hearing.
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