https://www.taxtmi.com/article/detailed?id=17282 The ECCS Refund Module establishes electronic filing and processing of customs refund claims relating to Courier Bills of Entry while preserving entitlement requirements under Section 27 of the Customs Act, 1962 and the Customs Refund Application (Form) Regulations, 1995. An Authorised Courier files the claim with supporting documents and bank details, and successful filing generates a Refund Request Number. The Proper Officer must communicate deficiencies through ECCS within 10 days, following which acknowledgement, electronic show-cause action and a speaking order may follow. Concurrent audit is replaced by post-audit, while payment continues under the existing procedure pending system integration. en-us Wed, 26 Aug 2026 08:29:12 +0530 Wed, 26 Aug 2026 08:29:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17282 The ECCS Refund Module establishes electronic filing and processing of customs refund claims relating to Courier Bills of Entry while preserving entitlement requirements under Section 27 of the Customs Act, 1962 and the Customs Refund Application (Form) Regulations, 1995. An Authorised Courier files the claim with supporting documents and bank details, and successful filing generates a Refund Request Number. The Proper Officer must communicate deficiencies through ECCS within 10 days, following which acknowledgement, electronic show-cause action and a speaking order may follow. Concurrent audit is replaced by post-audit, while payment continues under the existing procedure pending system integration. Articles Customs - Import - Export - SEZ Wed, 26 Aug 2026 08:29:12 +0530 https://www.taxtmi.com/article/detailed?id=17282