https://www.taxtmi.com/manuals?id=2169 Applications for refunds require documentary evidence proving excess payment and non-passing on of the duty or interest. Customs acknowledges complete applications and returns incomplete ones for correction. Complete applications are processed to determine refundable duty and interest, and orders for refund are issued where appropriate. Refunds are governed by the unjust enrichment principle and are generally transferred to the Consumer Welfare Fund unless specific exceptions apply, including non-passing on of incidence, personal use imports, returned export goods, drawback claims, notified classes bearing duty, and evident excess payments on bills of entry. en-us Sun, 05 Mar 2023 12:53:00 +0530 Tue, 18 Apr 2023 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2169 Applications for refunds require documentary evidence proving excess payment and non-passing on of the duty or interest. Customs acknowledges complete applications and returns incomplete ones for correction. Complete applications are processed to determine refundable duty and interest, and orders for refund are issued where appropriate. Refunds are governed by the unjust enrichment principle and are generally transferred to the Consumer Welfare Fund unless specific exceptions apply, including non-passing on of incidence, personal use imports, returned export goods, drawback claims, notified classes bearing duty, and evident excess payments on bills of entry. Manuals Customs Sun, 05 Mar 2023 12:53:00 +0530 https://www.taxtmi.com/manuals?id=2169