Regulation 5 - Refund - Customs (Electronic Cash Ledger) Regulations, 2022

5. Refund .- (1) The balance in the electronic cash ledger, after payment of duty, interest, penalty, fee or any other amount payable, may be applied for refund by the person on the common portal in FORM ECL-5 . (2) Upon receipt of application under sub-regulation (1), the amount applied for from the balance shall no longer be available for use by the person and its refund shall be decided within thirty days from the date of application on the common portal and the amount to be refunded shall thereafter be credited to the bank account of the person registered with customs automated system.