https://www.taxtmi.com/manuals?id=7297 Refund applications must include documentary evidence (assessment documents, sales invoices, etc.) proving excess payment and non-passing on of incidence; complete applications receive prescribed acknowledgements while incomplete ones are returned for correction. Customs examines complete claims to determine refundable amounts and issues refund orders where due. As a rule against unjust enrichment, refundable amounts are to be transferred to the Consumer Welfare Fund, except where specified exceptions permit direct payment to the applicant, including non-passing on of incidence, personal use imports, export duty refunds, drawback refunds, notified applicant classes, and evident excess payment in self-assessed or reassessed bills of entry. en-us Thu, 20 Feb 2025 11:30:37 +0530 Thu, 20 Feb 2025 11:30:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7297 Refund applications must include documentary evidence (assessment documents, sales invoices, etc.) proving excess payment and non-passing on of incidence; complete applications receive prescribed acknowledgements while incomplete ones are returned for correction. Customs examines complete claims to determine refundable amounts and issues refund orders where due. As a rule against unjust enrichment, refundable amounts are to be transferred to the Consumer Welfare Fund, except where specified exceptions permit direct payment to the applicant, including non-passing on of incidence, personal use imports, export duty refunds, drawback refunds, notified applicant classes, and evident excess payment in self-assessed or reassessed bills of entry. Manuals Customs Thu, 20 Feb 2025 11:30:37 +0530 https://www.taxtmi.com/manuals?id=7297