✅ Fully Digital Refund Application

• Importers can now file refund applications electronically on the ICEGATE portal.
• Required documents, including the Unjust Enrichment Certificate, can be uploaded directly.

✅ Simplified Re-Assessment Process

• If a Bill of Entry re-assessment is needed before claiming a refund, applicants can request it online.
• Once re-assessment is complete, a pre-filled refund application will be available for submission.

✅ Seamless Bank Integration for Refunds

• Refunds will be credited directly to the registered bank account on ICEGATE.
• Applicants must verify and update bank details before filing.

✅ Faster Processing & Status Tracking

• After successful submission, a Unique Application Reference Number (ARN) will be generated instantly.
• Customs officers will review the application within 10 days and raise any deficiencies in one go, avoiding repeated queries.
• Applicants can track the real-time status on the ICEGATE dashboard.

✅ Elimination of Concurrent Audit for Refunds

• CBIC has removed the compulsory concurrent audit of refund claims to expedite processing.
• Refund audits will now be conducted post-payment based on random selection.

✅ Direct Electronic Refund Credit

• Approved refunds will be directly transferred to the applicant’s bank account through the Public Financial Management System (PFMS).
• Refunds transferred to the Consumer Welfare Fund will continue to be handled as per existing norms.

✅ Transition Period Until March 31, 2025

• Businesses can file refunds manually until March 31, 2025.
• From April 1, 2025, only electronic submissions will be accepted, except in cases where specific approvals are granted by Customs authorities.
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