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    <title>Creation of Centralized Refund Section &amp; Streamlining the procedure thereof-reg.</title>
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    <description>Centralized Refund Section Group VII will receive and register all customs duty refund claims (subject to listed exceptions), issue immediate receipts, conduct initial scrutiny to issue acknowledgements or deficiency memos within ten working days, process complete claims on a first-come-first-served basis, requisition original Bills of Entry and departmental records for verification, obtain No Payment Certificates from Accounts, compute and adjust refunds against confirmed demands, route high-value cases for pre-audit, record sanctioned refunds for post-audit, effect payment by crossed cheque in the claimant&#039;s name, and issue speaking orders addressing unjust enrichment and reasons for allowance or rejection.</description>
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