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    <title>Form and manner of filing application for refund</title>
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    <description>A refund application must be filed in the prescribed Form in duplicate with the Assistant or Deputy Commissioner of Customs having jurisdiction where duty was paid. The Proper Officer shall scrutinise for completeness and, within ten working days, either issue an acknowledgement if complete or return it pointing out deficiencies; the applicant may correct and resubmit. For interest purposes, the application is deemed received on the date a complete application is acknowledged by the Proper Officer.</description>
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    <pubDate>Sat, 19 Jan 2008 22:45:54 +0530</pubDate>
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      <description>A refund application must be filed in the prescribed Form in duplicate with the Assistant or Deputy Commissioner of Customs having jurisdiction where duty was paid. The Proper Officer shall scrutinise for completeness and, within ten working days, either issue an acknowledgement if complete or return it pointing out deficiencies; the applicant may correct and resubmit. For interest purposes, the application is deemed received on the date a complete application is acknowledged by the Proper Officer.</description>
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