https://www.taxtmi.com/acts?id=1471 Customs refund applications must be filed in duplicate in the prescribed form before the jurisdictional Assistant Commissioner of Customs or Deputy Commissioner of Customs. The Proper Officer must scrutinise the application and acknowledge a complete application within ten working days. An incomplete application must be returned within that period with stated deficiencies and may be resubmitted after correction. For interest on delayed refund payment, the application is deemed received only when the complete application is acknowledged. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 17 Aug 2026 15:12:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1471 Customs refund applications must be filed in duplicate in the prescribed form before the jurisdictional Assistant Commissioner of Customs or Deputy Commissioner of Customs. The Proper Officer must scrutinise the application and acknowledge a complete application within ten working days. An incomplete application must be returned within that period with stated deficiencies and may be resubmitted after correction. For interest on delayed refund payment, the application is deemed received only when the complete application is acknowledged. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1471