Processing of refund claim

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.... interest has not been passed on by him to any other person, and the refund has not been obtained already. 4.2 Where on scrutiny, the application is found to be complete in all respects the Customs issues an acknowledgement in the prescribed Form. However, in case the application is found to be incomplete, the Customs will return the same to the applicant, pointing out the deficiency. The applica....

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....l for his personal use; (c) If the buyer who has borne the duty and interest, has not passed on the incidence of such duty and interest to any other person; (d) If amount found refundable relates to export duty paid on goods which were returned to exporter as specified in Section 26 of the Customs Act, 1962; (e) If amount relates to Drawback of duty payable under Sections 74 and 75 of the Cu....