News Flash
  • Conduct of DPC for promotion to the post of Chief Accounts Officers (Customs) Group 'A' Gazetted-Click here
  • OM dated 13.07.2020 regarding corrections in the integrated All India Seniority List (AISL) of Administrative Officers (CGST & Central Excise including Directorate) for the period 01.07.2014 to 31.12.2016-Click here
  • Frequently asked questions on Manufacture and Other Operations in Customs Warehouse-Click here
  • Notification issued for extending due date for filing FORM GSTR-4 for financial year 2019-20
  • Half day Online Training on " Official use of Rajbhasha in Rajbhasha Act and e-office" for CBIC officers on 24th July, 2020-Click here
  • Vacancy for the post of Deputy Director (Grade A5) in Capacity Building Directorate, World Customs organisation (WCO)-Click here || Annexure-I || Annexure-II || Application form
  • Preventive measures to contain spread of COVID-19-Click here
  • Letter of DG (HRD) on the identification and execution of the Swachhta Projects for the financial year 2020-21-Click here
  • Access to Online Course on "GST Audit and Supply of Services" for officers of Groups A , B and C -Click here
  • Call for nomination for Online Training on Low Technology Threats to Public Transportation (LTTPT) being conducted by NACIN, Faridabad from 31st August-4th September 2020 in association with US Department of State -Click here
  • Online Training on "Demands and Recovery, Offences and Penalty, Prosecution and Compounding under GST Law" on 17th July 2020 from 10:30 AM to 01:00 PM -Click here
  • SSC cgle 2016- conditions of outcome of Court Case OA No. 2964/2017- Rohit Kumar & Ors. -Click here
  • CGST Rules, 2017 as amended up to 01.07.2020 have been uploaded.
  • Inviting entries for the inaugural issue of NACIN Journal. -Click here
  • Eighth Amendment (2020) to CGST Rules
  • CBIC has launched ECCS Trade Helpdesk for addressing queries of importers/ exporters about customs clearance through international courier terminals at Bengaluru, Delhi and Mumbai. Click here for details.
  • ECCS application will be accessible via the URL https://eccs.cbic.gov.in/eccs/
  • AC/DC who have flair for IT related work and have desire to make impact in CBIC IT initiatives may apply for DG System -Click here
  • Extension of validity of AEO certification for ease of renewal process (Modification in Circular No. 27/2020 dated 02.06.2020) [Circular No. 31/2020 - Customs dated 30.06.2020]. -Click here
View all

Customs Refund Application (Form) Regulations, 1995

[ Notification No. 34/95-Cus. (N.T.), dated 26-5-1995.
amended by Notification No. 29/1999-Cus. (N.T.), dated 11/05/1999

In exercise of the powers conferred by sub-section (1) of section 157, read with clause (aa) of sub-section (2) of the said section of the Customs Act, 1962 (52 of 1962), hereinafter referred to as the Act, and in supersession of the Customs Application (Form) Regulations, 1991, except as respect things done or omitted to be done before such supersession, the Central Board of Excise and Customs hereby makes the following regulations, namely :-

1. Short title and commencement.-

(1) These regulations may be called the Customs Refund Application (Form) Regulations, 1995.

(2) They shall come into force with effect from the date of their publication in the Official Gazette.

2. Form and manner of filing application for refund.-

(1) An application for refund shall be made in the prescribed Form appended to these regulations in duplicate to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, having jurisdiction over the Customs port, Customs airport, land customs station or the warehouse where the duty of customs was paid.

(2) The application shall be scrutinised for its completeness by the Proper Officer and if the application is found to be complete in all respects, the applicant shall be issued an acknowledgement by the Proper Officer in the prescribed Form appended to these regulations within ten working days of the receipt of the application.

(3) Where on scrutiny, however, the application is found to be incomplete, the Proper Officer shall, within ten working days of its receipt, return the application to the applicant, pointing out the deficiencies. The applicant may resubmit the application after making good the deficiencies, for scrutiny.

Explanation. - For the purposes of payment of interest under section 27A of the Act, the application shall be deemed to have been received on the date on which a complete application, as acknowledged by the Proper Officer, has been made.