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    <title>Delay in payment of customs duty refunds–Regarding</title>
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    <description>Refund applications under section 27 must be immediately acknowledged; initial scrutiny for completeness completed within ten working days with any deficiencies notified. Complete claims are processed on a first-come-first-served basis and decided by a reasoned order addressing unjust enrichment and findings on supporting documents. Where refund is admitted, payment is made by cheque on the authorized bank after due audit and delivered personally or by Registered Post Acknowledgement Due at Government cost.</description>
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