Customs Manual 2018
Chapter 14 Customs Refunds 111-119 1. Introduction 111 2 Legal provisions 111 3. Relevant dates for submission of a refund application 112 4. Processing of refund claim 112 5. Unjust enrichment 113 6. Interest on delayed refund 114 7. Expeditious disposal of refund applications 114 8. IGST Refund 116 ................
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