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    <title>Expeditious disposal of refund applications</title>
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    <description>A structured regime requires immediate receipt issuance on filing of Customs refund applications, completeness scrutiny within a short specified working-period with deficiencies communicated promptly, and processing of complete claims on a first-come-first-served basis. Orders must be reasoned and address unjust enrichment and documentary findings. Admitted refunds are paid by cheque after audit and voucher reconciliation. Pre- and post-audit controls, online public status disclosure with a standard status taxonomy, and supervisory review by Chief Commissioners and DGPM are mandated to ensure timely, transparent disbursement.</description>
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