To enhance efficiency, transparency, and reduce physical interface, CBIC has introduced an electronic system for filing and processing refund applications on the ICEGATE Portal. This replaces the manual process and aligns with the goal of full Customs digitization by mid-2026. 

Key Features of the New System: 

• Electronic Filing: Refund applications to be submitted online via ICEGATE along with necessary documents. 

• Re-Assessment Option: If required, re-assessment of the Bill of Entry can be requested online before refund filing. 

• Bank Account Verification: Refunds will be credited to the registered bank account; applicants must ensure details are updated. 

• Application Tracking: A Unique Application Reference Number (ARN) will be generated immediately upon filing. 

• Deficiency Check: Proper Officer will scrutinize applications and communicate deficiencies within 10 days via ICEGATE. 

• Electronic Orders & Communication: Approval, rejection, and show-cause notices will be issued online. Speaking orders will examine unjust enrichment aspects. 

• Audit Mechanism Change: Concurrent audit for refunds is discontinued. Instead, post-audit will be conducted based on selection criteria set by DG-Audit and DG-ARM. 

• Electronic Disbursal: Approved refunds will be credited to the applicant’s bank via PFMS. Refunds directed to the Consumer Welfare Fund will follow existing procedures. 

• Monitoring & MIS Reports: Officers can access pending refund reports for efficient tracking.
   

Transition & Implementation: 

• Till 31st March 2025: Applicants may file refund claims either manually or electronically. 

• From 1st April 2025: Only online applications will be accepted, except in special cases approved by the Commissioner. 

• Public Awareness & Support: Trade notices to be issued, and Customs officers will assist stakeholders in adapting to the new system. 
  
  

Modification of Existing Circulars: 

• Circular No. 24/2007-Cus (2nd July 2007) and Circular No. 22/2008-Cus (19th Dec 2008) stand modified to align with the new digital process. 

• DG (Systems) will issue detailed guidelines for implementation.