https://www.taxtmi.com/circulars?id=2761 Refund applications must receive immediate receipt on filing, be scrutinized for completeness within a short prescribed period with deficiencies communicated once, and complete claims processed on a first come first served basis to produce either a reasoned refund order or a speaking rejection that addresses unjust enrichment. Where refunds are sanctioned they must be paid by cheque after due audit and accounting verification; higher risk claims remain subject to pre audit and others to post audit sampling. Commissionerates must maintain a publicly accessible, regularly updated online database of refund application status and monthly abstracts for monitoring. en-us Mon, 02 Jul 2007 00:00:00 +0530 Thu, 26 Feb 2009 14:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=2761 Refund applications must receive immediate receipt on filing, be scrutinized for completeness within a short prescribed period with deficiencies communicated once, and complete claims processed on a first come first served basis to produce either a reasoned refund order or a speaking rejection that addresses unjust enrichment. Where refunds are sanctioned they must be paid by cheque after due audit and accounting verification; higher risk claims remain subject to pre audit and others to post audit sampling. Commissionerates must maintain a publicly accessible, regularly updated online database of refund application status and monthly abstracts for monitoring. Circulars Customs Mon, 02 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/circulars?id=2761