The Central Board of Indirect Taxes and Customs (CBIC) on February 17, 2025, issued the notification regarding the Automation of Refund Application and Processing in Customs.
The following has been stated namely: -
• To enhance transparency and for electronic disbursal of refunds, an online processing and disbursal of Customs duty refund applications has been developed and is enabled on the Customs Automated System
• The key aspects relating to the electronic processing of refund is stated namely: -
o Applicant may file Refund Application electronically on ICEGATE Portal along with the supporting documents such as Unjust enrichment certificate etc.
o 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.
o As the refund amount will be credited to the Bank account already registered in Customs Automated System, applicant may check and update the details before filing their refund application.
o On successful filing of Refund Application at the ICEGATE Portal, Unique Application Reference Number (ARN) will be generated immediately before its scrutiny or checking for its completeness by the Proper Officer.
• The DG (Systems) shall issue detailed guidelines on the processing of Refund application
• Applicant may file refund either manually or online modes till March 31, 2025. However, no manual refund application shall be accepted after March 31, 2025, unless the same is allowed by the concerned Pr. Commissioner/Commissioner of Customs, for the reasons to be recorded in writing.
[Circular No. 05/2025-Customs]
