Customs Refund Application (Form) Regulations, 1995
[ Notification No. 34/95-Cus. (N.T.), dated
amended by Notification No. 29/1999-Cus. (N.T.), dated
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.-
regulations may be called the Customs Refund Application (Form)
(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
(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.