https://www.taxtmi.com/circulars?id=63030 Complete refund applications are date stamped, registered and assigned a file number; initial scrutiny must be completed within ten working days and any Deficiency Memo issued. Applications found complete are processed first come first served with analysis of time limits, merits and unjust enrichment and verification of arrears. The Assistant/Deputy Commissioner issues a speaking order in original (with personal hearing before rejection) and files meeting the pre audit threshold are sent to IAD; post sanction, Refund Orders and EDI entries are made and accounts issue cheques. en-us Mon, 30 Nov 2009 00:00:00 +0530 Tue, 05 Nov 2019 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63030 Complete refund applications are date stamped, registered and assigned a file number; initial scrutiny must be completed within ten working days and any Deficiency Memo issued. Applications found complete are processed first come first served with analysis of time limits, merits and unjust enrichment and verification of arrears. The Assistant/Deputy Commissioner issues a speaking order in original (with personal hearing before rejection) and files meeting the pre audit threshold are sent to IAD; post sanction, Refund Orders and EDI entries are made and accounts issue cheques. Circulars Customs Mon, 30 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63030