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TMI BlogAutomation of Refund Application and Processing in CustomsX X X X Extracts X X X X X X X X Extracts X X X X ..... he focus on reducing time and cost of trading across the borders, Customs has been taken 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. For example, system-based automated clearances for certain imports of authorized importers were introduced in Customs to reduce the time-taken in this regard. Similarly, all the payments made to the Customs have made digital through electronic payment gateway of ICEGATE. 1.2 On the similar lines, one of the important aspects identified by CBIC for automation is relating to refund procedure under Customs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enabled on the Customs Automated System. 4.1 The key aspects relating to the electronic processing of refund is indicated below for 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 Sys ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of crediting the refund amount in the Consumer Welfare Fund would continue to be handled in the manner as it exists now. The fact of crediting the refund amount to the Consumer Welfare Fund will be part of refund order. (j) The status of the application will be made available to the applicant at ICEGATE Dashboard. (k) The MIS reports regarding refunds pendency, is also available to the customs officers for efficient, effective and transparent monitoring. 4.2 The Board Circulars No. 24/2007-Cus dated 2nd July, 2007 and Circular No. 22/2008-Customs dated 19th Dec, 2008 stands modified to the above extent. 4.3 The DG (Systems) shall issue detailed guidelines on the processing of Refund application. 5. As a transitional measure, applic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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