TMI BlogDelay in payment of customs duty refunds–RegardingX X X X Extracts X X X X X X X X Extracts X X X X ..... , exporters, trade and industry associations have been received in the Board regarding delay in payment of Customs duty refunds and the hardships faced in obtaining refunds from Customs field formations. Further, in a number of cases it has also come to the notice that the Courts and higher judicial authorities have taken adverse note of the delay caused in refund of duty. In order to ensure exped ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ten working days of their receipt, for giving acknowledgement by the proper officer as per the Customs Refund Application (Form) Regulations, 1995. Hence, if any deficiency is found in the application or any document is required by the department, the same shall be informed at this stage of initial scrutiny itself within ten working days of the initial receipt. This will avoid any chance for rais ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat this aspect has been examined based on the guidelines, if any, applicable; the order should also contain the findings of adjudicating authority on the documents produced in support of the claim and the basis for determining the amount as either refundable to the claimant or payable to the Consumer Welfare Fund or the claim not being admissible. (3) Issue of Cheque: Where the refund appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Agents Association are requested to publicise the contents of this Public Notice amongst their Members/Constituents. Difficulties, if any, in implementation of the above instruction may be brought to the notice of this office. (RAKESH KUMAR SHARMA) COMMISSIONER - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxman ..... X X X X Extracts X X X X X X X X Extracts X X X X
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