https://www.taxtmi.com/article/detailed?id=16777 Customs refund is a statutory mechanism under the Customs Act, 1962 for recovery of customs duty, interest, fees, fine, penalty, or deposits paid in excess, paid under protest, or rendered refundable by reassessment, appeal, or other subsequent legal developments. The refund framework is governed principally by Section 27, together with applicable rules, notifications, circulars, and electronic processing through the Indian Customs EDI System. A central condition is the doctrine of unjust enrichment, under which refund is not paid to the claimant if the duty burden has already been passed on to another person. en-us Mon, 29 Jun 2026 09:33:24 +0530 Mon, 29 Jun 2026 09:33:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16777 Customs refund is a statutory mechanism under the Customs Act, 1962 for recovery of customs duty, interest, fees, fine, penalty, or deposits paid in excess, paid under protest, or rendered refundable by reassessment, appeal, or other subsequent legal developments. The refund framework is governed principally by Section 27, together with applicable rules, notifications, circulars, and electronic processing through the Indian Customs EDI System. A central condition is the doctrine of unjust enrichment, under which refund is not paid to the claimant if the duty burden has already been passed on to another person. Articles Customs - Import - Export - SEZ Mon, 29 Jun 2026 09:33:24 +0530 https://www.taxtmi.com/article/detailed?id=16777