https://www.taxtmi.com/acts?id=16526 Rule 5 requires the Assistant or Deputy Commissioner of Customs to scrutinize refund applications and, if materially deficient, return them to the importer within one month stating the deficiencies; the importer may cure the defects and re submit the application to the same officer within one month of receipt of the return. en-us Wed, 30 May 2012 15:06:32 +0530 Wed, 30 May 2012 15:06:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16526 Rule 5 requires the Assistant or Deputy Commissioner of Customs to scrutinize refund applications and, if materially deficient, return them to the importer within one month stating the deficiencies; the importer may cure the defects and re submit the application to the same officer within one month of receipt of the return. Act-Rules Customs Wed, 30 May 2012 15:06:32 +0530 https://www.taxtmi.com/acts?id=16526