To enhance transparency and for electronic disbursal of refunds, an online processing and disbursal of Customs duty refund applications has been developed and is enabled on the Customs Automated System. Import Commissionerate, Air Cargo Complex, Sahar, Mumbai has implemented the eRefund module and from 1st April 2025 all refund application shall be accepted online.

The key aspects relating to the electronic processing of refund is indicated below for the ease of reference:

• Applicant may file Refund Application electronically on ICEGATE Portal in terms of Customs Refunds Application (Form) Regulations, 1995 along with the supporting documents such as Unjust enrichment certificate etc.
• In case re-assessment of Bill of Entry is required before refund, option to request re- assessment is also enabled on ICEGATE. Once re-assessment is done, the pre-filled refund application form will be made available for the applicant to file his refund claim.
• As the refund amount will be credited to the Bank account already registered in Customs Automated System, applicant may check and update the details before filing their refund application.
• On successful filing of Refund Application at the ICEGATE Portal, Unique Application Reference Number (ARN) will be generated immediately before its scrutiny or checking for its completeness by the Proper Officer.
• On receipt of Refund Application, the Customs officer shall scrutinise the application and intimate any deficiency in the application within 10 days of ARN on the ICEGATE dashboard. The Customs officer may ensure that all the queries are sent in one-go and piece- meal queries are avoided.
• If there is no deficiency or all the deficiencies have been rectified, acknowledgement number shall be generated by the Customs officer on the Portal and same will be available to the user.
• The Show Cause Notice in case of rejection or the order for refund sanction or rejection shall be communicated electronically through ICEGATE Portal. Customs officer may pass a speaking order, also including examination of aspects relating to the unjust enrichment.
• On sanction of Refund, the amount will be electronically credited to the Bank Account of the Applicant through Public Financial Management System (PFMS) system.
• The status of the application will be made available to the applicant at ICEGATE Dashboard.