Delegation of refund authority permits Mumbai customs official to dispose refund applications under the Customs Tariff framework. Appoints the Assistant Commissioner/Deputy Commissioner of Customs, Group 2B-I, in the Commissionerate of Customs (Import), Mumbai, to exercise the powers and discharge the duties of Assistant Commissioner / Deputy Commissioner of Customs (Refund) under sub section (2) of section 9AA of the Customs Tariff Act, 1975, for disposing applications filed under that provision within the jurisdiction of the Commissionerate of Customs (Import), Mumbai.