Introduction - CBEC's Customs Manual 2025 - Customs

Chapter 15: Refunds under Customs and IGST Act 1. Introduction 1.1 On import or export of goods, at times duty may not be required to be paid or be paid in excess of what was actually leviable. Such non-leviable/excess payment may be due to lack of information on the part of importer/ exporter or non-submission of documents required for claim of lower value or rate of duty. Sometimes, such non-leviable/excess payment of duty may be due to re-import, return back of goods to the exporter, relinquishment of title by the importer, shortage/short landing, pilferage of goods or even incorrect assessment of duty by Customs. In such cases, refund of excess amount of duty paid can be claimed by the importer or exporter. If any excess interest has been paid by the importer/exporter on the amount of duty paid in excess, its refund can also be claimed.