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    <title>Online Customs refund re-filing requires rectification of deficiencies; manual applications for returned claims will not be accepted.</title>
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    <description>Importers and exporters whose Customs refund applications were returned may re-file them online through ICEGATE after rectifying all communicated deficiencies. The online re-filing facility applies to applications returned under the Customs Refund Application (Form) Regulations, 1995. Manual filing requests for returned refund applications will not be entertained. Applicants must fully cure the identified deficiencies before re-filing, as applications submitted without proper compliance may be rejected.</description>
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