https://www.taxtmi.com/caselaws?id=800538 Duplicate or multiple customs duty payments accepted in the system are treated as deposits refundable under Section 27 of the Customs Act, 1962 through the prescribed procedure. Public Notice No. 62/2012 requires the importer to provide banking and transaction records, while departmental officers must verify payment through PAO/e-PAO and ICEGATE challan inquiry. Where a system failure prevents generation of the first challan, refund cannot be made conditional on producing that unavailable record if both payments against the same bill of entry are otherwise verified and the first payment was not reversed. Eligible delayed refunds attract statutory interest under Section 27A. en-us Mon, 05 Oct 2026 00:00:00 +0530 Thu, 08 Oct 2026 08:45:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800538 Duplicate or multiple customs duty payments accepted in the system are treated as deposits refundable under Section 27 of the Customs Act, 1962 through the prescribed procedure. Public Notice No. 62/2012 requires the importer to provide banking and transaction records, while departmental officers must verify payment through PAO/e-PAO and ICEGATE challan inquiry. Where a system failure prevents generation of the first challan, refund cannot be made conditional on producing that unavailable record if both payments against the same bill of entry are otherwise verified and the first payment was not reversed. Eligible delayed refunds attract statutory interest under Section 27A. Case-Laws Customs Mon, 05 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800538