https://www.taxtmi.com/article/detailed?id=14275 Refunds under the Customs Act permit recovery of customs duty and interest where duties were overpaid, paid in error, or where imported goods are re-exported; claims require filing the prescribed application within one year, supporting documentary proof (payment receipts, bills of entry, shipping bills, proof of export), and will be subject to customs verification of classification, valuation and non-usage in India. Interest is payable on validated refunds and for undue delay, with special refund mechanisms for bonded or temporary imports and duties paid under protest; administrative and judicial appeal routes exist for rejected claims. en-us Thu, 01 May 2025 08:49:24 +0530 Thu, 01 May 2025 08:49:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14275 Refunds under the Customs Act permit recovery of customs duty and interest where duties were overpaid, paid in error, or where imported goods are re-exported; claims require filing the prescribed application within one year, supporting documentary proof (payment receipts, bills of entry, shipping bills, proof of export), and will be subject to customs verification of classification, valuation and non-usage in India. Interest is payable on validated refunds and for undue delay, with special refund mechanisms for bonded or temporary imports and duties paid under protest; administrative and judicial appeal routes exist for rejected claims. Articles Customs - Import - Export - SEZ Thu, 01 May 2025 08:49:24 +0530 https://www.taxtmi.com/article/detailed?id=14275