https://www.taxtmi.com/manuals?id=1487 Refund of Customs duty and interest is available where duty was paid in excess; claims are governed by Section 27 of the Customs Act, 1962 and require a prescribed application with supporting documents, notification within the statutory limitation (subject to specified exceptions), and a substantive examination to ensure the burden was not passed on. Approved refunds are paid to claimants except where unjust enrichment rules or specified exceptions require transfer to the Consumer Welfare Fund. en-us Thu, 07 Jul 2016 16:36:00 +0530 Fri, 22 Sep 2017 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1487 Refund of Customs duty and interest is available where duty was paid in excess; claims are governed by Section 27 of the Customs Act, 1962 and require a prescribed application with supporting documents, notification within the statutory limitation (subject to specified exceptions), and a substantive examination to ensure the burden was not passed on. Approved refunds are paid to claimants except where unjust enrichment rules or specified exceptions require transfer to the Consumer Welfare Fund. Manuals Customs Thu, 07 Jul 2016 16:36:00 +0530 https://www.taxtmi.com/manuals?id=1487