Nhava Sheva
Customs Instructions on Refund in Double Payment Cases
[JNCH
Public Notice No. 105/2020 dated 25.08.2020]
DIN
No. 20200978NV00008NCEC6
Sub:
Refund of amount on account of double-payment of Customs Duty.
Attention
of the Importers, Exporters and all other stakeholders is invited to the
Facility Notice No 62/2012, dated 19.11.2012 issued by JNCH on the above
subject.
2.
Para 5 of aforesaid Facility Notice provides that on receiving the Refund claim
(refund in cases of double/multiple payment of Customs Duty), the proper
officer will verify the claim and will cross check the claim in following
manner:
(a) Verification
from the PAO/e-PAO office regarding double/multiple payments for the same Bill
of Entry of the amount to be refunded as also being reported by the banks in
the scroll for transfer to RBI;
(b) Verification
from Challan enquiry available at the ICEGATE website (http://www.icegate.gov.in/web/Challan Enquiry)
may also be done by appropriate officer regarding the payments made and the
corresponding acceptance/rejection status by the ICES system;
(c) Verification by
the System Manager from ICES data regarding the facts of payment integration
and the corresponding transaction recorded in the ICES System; and
(d) Verification/confirmation
from the Bank regarding the transactions claimed to have been paid by the
Importer/agent in excess and whether the same has been transferred to the Govt.
Account or not.
3.
It has been observed that processing of refund claim is often delayed due to
non-receipt or delay in receipt of verification/confirmation report from Bank
as provided under clause 2(d) above.
4.
In order to ensure that there is no delay in processing of such refund claim,
it has been decided that if any verification/confirmation report from Bank is
not received within 15 days from the date of request made to Bank in this
regard, the Deputy/Asst. Commissioner of Customs, CRC-I, JNCH, will further
process the claim on the basis of verification reports as provided under clause
(a) to (c) above and considering other facts and evidences available on record.
5.
Difficulties, if any, faced in implementation of this modification in the
Public Notice may be brought to the notice of the Joint / Additional
Commissioner in-charge of “Centralized Refund Section”.
6. Action to be taken in terms of decisions taken in this
Public Notice should be considered as standing order for the purpose of
officers and staff.
F.
No. S/22-Misc-51/2018-19/CRC-I/NS-III