Rule 5 - Deficiency in application for refund. - Refund of Anti­-Dumping Duty (Paid in Excess of Actual Margin of Dumping) Rules, 2012

5. Deficiency in application for refund.- (1) On receipt of the application, it shall be scrutinized for its completeness by the Assistant Commissioner of Customs or Deputy Commissioner of Customs and where the application is found to be deficient in any material particulars, it shall be returned to the importer within one month pointing out the deficiencies. (2) The importer may re-submit the application after making good the deficiencies to the Assistant Commissioner of Customs or Deputy Commissioner of Customs within one month of receipt thereof.