Claim of refund amount on account of double-payment of Customs Duty

Circular No. ES/176/2019-20 17^th October, 2019

To: Members of the Council

Sub.: Claim of refund amount on account of double-payment of Customs Duty

Dear Member,

JNCH has issued Public Notice No. 92/2019 dated 11^th October, 2019 regarding claim of refund amount on account of double-payment of Customs Duty.

In this regard, Public Notice No. 117/2017 dated 08^th September, 2017 issued by Commissioner (NS-III) JNCH on the above subject is hereby modified as under;

Para 5 of Facility Notice No.62/2012 dated 19.11.2012 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:

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;

Verification from Challan enquiry available at the ICEGATE website (http://www.icegate.gov.in/web/ChallanEnquiry) may also be done by appropriate officer regarding the payments made and the corresponding acceptance/rejection status by the ICES system;

Verification by the System Manager from ICES data regarding the facts of payment integration and the corresponding transaction recorded in the ICES System;

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.

Public Notice No.117/2017 dated 08.09.2017 is hereby rescinded to the extent that Para 3, 4 and 5 stands withdrawn.

In case of any difficulty, members may kindly contact the Joint / Additional Commissioner in-charge of “Centralized Refund Section”.

Members may kindly make a note of the above.

Thanking you,

Yours faithfully,

S. BALARAJU
EXECUTIVE DIRECTOR