Automation of Refund Application and Processing in Customs

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.... NOTICE No. 04/2025 Subject: Automation of Refund Application and Processing in Customs - Reg. Attention of all Customs Brokers, Exporters, Importers, Members of the Trade and other stake holders is invited to CBIC's Circular No. 05/2025-Customs dated 17.02.2025 regarding roll out of Automation of Refund Application and Processing in Customs. 2.1 Customs Act, 1962 provides for processing ....

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..... In particular, the mechanism of compulsory concurrent audit (pre-audit) in case of refund of more than 5 lakh, compulsory post-audit in the case refund for amount between Rs 50,000/- and Rs. 5 lakh and post-audit on the basis of the random selection in the case refund of amount below Rs 50,000/- exists. 3. Manual processing and disbursal of refund amount is time-consuming and requires physica....

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....t is done, the pre-filled refund application form will be made available for the applicant to file his refund claim. (c) As the refund amount will be credited to the Bank account already registered in Customs Automated System, applicant may check and update the details before filing their refund application. (d) On successful filing of Refund Application at the ICEGATE Portal, Un....

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....TE Portal. Proper officer may pass a speaking order and also including examination of aspects relating to the unjust enrichment. (h) Board has decided to do away with the concurrent audit of refund claims in all cases, and shift the same to post-audit, in view of processing of refund application in electronic environment. The manner of selection for audit will be finalized by DG-Audit in ....