https://www.taxtmi.com/manuals?id=2166 Refunds arise where import or export duties are not leviable or have been paid in excess because of missing information, non submission of documents supporting lower valuation or duty rate, or operational events such as re importation, return to exporter, relinquishment of title, shortage, short landing or pilferage. Both importers and exporters are entitled to claim refunds of excess duty, and where interest has been paid on the excess duty, a corresponding refund of such interest may also be claimed. en-us Sun, 05 Mar 2023 12:52:00 +0530 Tue, 07 Mar 2023 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2166 Refunds arise where import or export duties are not leviable or have been paid in excess because of missing information, non submission of documents supporting lower valuation or duty rate, or operational events such as re importation, return to exporter, relinquishment of title, shortage, short landing or pilferage. Both importers and exporters are entitled to claim refunds of excess duty, and where interest has been paid on the excess duty, a corresponding refund of such interest may also be claimed. Manuals Customs Sun, 05 Mar 2023 12:52:00 +0530 https://www.taxtmi.com/manuals?id=2166