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of <h1>New Customs Refund Application Regulations 1995 Replace 1991 Rules; Detail Submission and Review Process Under Customs Act 1962.</h1> The Customs Refund Application (Form) Regulations, 1995, established by the Central Board of Excise and Customs under the Customs Act, 1962, supersede the 1991 regulations. Effective from their publication date, these regulations outline the procedure for filing customs duty refund applications. Applicants must submit forms in duplicate to the relevant Assistant Commissioner of Customs. The application is scrutinized for completeness, and an acknowledgment is issued within ten working days if complete. Incomplete applications are returned with noted deficiencies for correction. The regulations include a detailed form requiring specific documentation to support the refund claim.
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