https://www.taxtmi.com/circulars?id=71861 Export duty refund applications are subject to electronic filing through the Other Refund Module on the ICEGATE portal using the applicant's credentials. Manual applications are not ordinarily accepted; an exception requires specific permission from the jurisdictional Principal Commissioner or Commissioner of Customs, with reasons recorded in writing. The jurisdictional Assistant or Deputy Commissioner, assigned the EXP_RFND role, reviews the application and assigns it to an Appraiser or Superintendent holding the SUP_RFND role for scrutiny. The Appraiser or Superintendent may propose a deficiency memo where required and, after processing, propose an acknowledgment before returning the application to the Assistant or Deputy Commissioner. The latter may issue a show-cause notice if required and, after due process, approve or reject the application. en-us Thu, 24 Sep 2026 00:00:00 +0530 Mon, 02 Nov 2026 11:17:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71861 Export duty refund applications are subject to electronic filing through the Other Refund Module on the ICEGATE portal using the applicant's credentials. Manual applications are not ordinarily accepted; an exception requires specific permission from the jurisdictional Principal Commissioner or Commissioner of Customs, with reasons recorded in writing. The jurisdictional Assistant or Deputy Commissioner, assigned the EXP_RFND role, reviews the application and assigns it to an Appraiser or Superintendent holding the SUP_RFND role for scrutiny. The Appraiser or Superintendent may propose a deficiency memo where required and, after processing, propose an acknowledgment before returning the application to the Assistant or Deputy Commissioner. The latter may issue a show-cause notice if required and, after due process, approve or reject the application. Circulars Customs Thu, 24 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71861