Automation of Refund Application and Processing in Customs

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....F.No. 450/247/2023-Cus.IV with regard to Automation of Refund Application and Processing in Customs. 2.1 Vide above Circular, it is conveyed that with the focus on reducing time and cost of trading across the borders, Customs has been constantly taking several reform measures aimed at simplification, digitization and making the process efficient and effective. This is in-line with announcement by Hon'ble Finance Minister to digitize all the remaining Customs processes by mid-2026. 2.2 One of the important aspects identified by CBIC for automation is relating to refund procedure under Customs. 3.1 Customs Act, 1962 provides for processing the claim for refund by any person, of any Customs duty and interest paid or borne by him under....

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.... the ease of reference: (a) Applicant may file Refund Application electronically on ICEGATE Portal in terms of Customs Refunds Application (Form) Regulations, 1995 along with the supporting documents such as Unjust enrichment certificate etc. (b) In case re-assessment of Bill of Entry is required before refund, option to request re- assessment is also enabled on ICEGATE. Once re-assessment 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 succes....