Government of India
Office of the Commissioner of Customs
Custom House, 15/1 Strand Road, Calcutta

Public Notice No. 29/2000
Dated 25/04/2000

Ref : Refund claim Form and Application : Regarding    

1. It is advised to trade and their representatives that refund claim shall be made in prescribed form appended to the Refund Application (Form) Regulations, 1995 PN(NT) 34/95 CUS in duplicate before the Assistant Commissioner / Deputy Commissioner of Customs having jurisdiction over the customs station or the warehouse, where the duty of customs was paid.

2. It is further advised that refund claim arising out of assessment disputes (both provisional and final assessment) i.e. classification dispute, valuation dispute, Rate of duty (Applicability of notification benefit) ; Fine and penalty, consequential refund claims arising out of appellate order or orders of higher authorities in respect of original orders of assessment passed by the appraising groups - should be filed before the Assistant Commissioner / Deputy Commissioner of Appraising Group / Air Cargo Complex / bond i.e. jurisdictional A.C. / D.C.

3. Wherever there is a dispute regarding classification, valuation, rate of duty (applicability of notification), a speaking assessment order should be asked for, from the jurisdictional A.C./D.C. Once a formal speaking order is issued, then an appeal lies under section 128 of the Customs Act, 1962, before Commissioner (Appeal) and direct recourse to section 27 of the Customs Act, 1962, is ruled out. If Appellate order is in favour of importer, refund claim may be filed under Section 27 of the Customs Act, 1962, before original authority in proper form with necessary evidence regarding non-application or unjust enrichment.    

4. In all other cases (other than assessment issues listed in para (2), refund claim may be filed before the A.C./D.C. ARS/MCD. These cases are broadly as under :

(a) Shortage, Joint Survey Report (MCD), short shipment
(b) Pilferage
(c) Arithmetical/Clerical error
(d) Any other ground other than assessment issues listed in Para 2.

           
                                                                                   sd/-

                                                                                                                            ( A. K. Raha )
                                                                   Commissioner of Customs (Port) 
                                                                          Custom House, Calcutta
F.No.S101-32/97 ARS
Custom House, Calcutta.