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    <title>Grounds on which complaint shall be filed:</title>
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    <description>Complaints to the Indirect Tax Ombudsman may allege administrative deficiencies including delays in refunds, adjudication, registration, and implementation of appellate orders; non-adherence to the First Come First Served refund principle and drawback rules; non-acknowledgement of communications; delay in release of seized records after completion of relevant proceedings; non-observance of working hours; and official misconduct. If responsibility rests with the Central Board or a centralized authority, the Ombudsman&#039;s findings are recommendatory and forwarded to that authority. The Central Board may add further grounds for complaints.</description>
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