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    <description>Customs duty refund claims concerning import, export and general commissionerates are centralised with CRARS, while IGST and duty drawback refunds remain with the respective section. Refund claims covered by the ICEGATE online module must be filed electronically; manual applications are barred unless permitted for recorded written reasons. The online module currently operates for import refunds, while export-related and other unsupported refund claims continue under manual processing procedures.</description>
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