Double payment of custom duty under same challan number

Refund of amount on account of double-payment of Customs Duty

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Further, the double/multiple payment of amount post acceptance of the amount of customs duty in the system is only a deposit with the government.  The same can be refunded to the Importer or CHA following the due procedure of Refund under Section 27 of the Customs Act, 1962.

Importer/CHA is required to make Refund Claim Application to the Deputy/Asstt. Commissioner of Customs where the bill of entry  were fil in the same manner as done in other cases. The Importer’s are required to submit the following along with the application:-
(I)Letter from the bank indicating that amount has been debited from the importer’s account and has been credited to government account.
(ii)Copy of Cyber receipt.
(iii)Copy of the Scroll generated by the bank consisting Bill of Entry no., Challan no. and amount paid duly attested by the bank.

On receiving the Refund claim, the proper officer will verify the claim.  In order to verify the double/multiple payments, the proper officer will cross check the claim in following manner:
(a)Verification from the PAO/e-PAO office regarding double/multiple payments for the same Bill of Entry of the amount to be refunded as also being reported by the banks in the scroll for transfer to RBI;
(b)Verification from Challan enquiry available at the ICEGATE website (https://www.Iceficate.gov.in/web/Challan Enquiry) may also be done by appropriate officer regarding the payments made and the corresponding acceptance/rejection status by the ICES system;
(c)Verification by the System Manager from ICES data regarding the facts of payment integration and the corresponding transaction recorded in the ICES System; and
(d)Verification/confirmation from the Bank regarding the transactions claimed to have been paid by the Importer/agent in excess and whether the same has been transferred to the Govt.  Account or not.
Once the verification is complete, the Deputy/Asstt. Commissioner of Customs will process the claim and sanction the refund of the excess duty paid.

Regards,

Ramesh Kumar

for Refund amount  you will be submit in custom :

1. Payment Challan in original as well as request letter and all above said documents

Importer’s copy of Bill of Entry finalized by the concerned group (for e.g. in case of refund of EDD).

Dear sir,

can you please provide me draft letter for refund double duty payemnt 

regards

Dear sir,

There are cases where the ICES rejects double duty and the amount so paid is re-credited automatically.  Pl advise the importer to check from his bank.   If due to error the duty is collected twice then there is no way for automatic re-credit as Such double/multiple payment of any amount can be re-credited by the Banks to the importer/CHA’s account only till the time it has not been transferred to the Govt. Account. The banks also hand over a scroll containing the Bill of Entry and challan-wise information about the amounts representing as Customs Duty transferred to RBI account to the concerned PAO for reconciliation purposes to complete the process of Duty Payment and accounting. The Banks have no authority to re-credit the money to customer’s account if the money has got transferred to RBI for crediting the same into The Consolidated Fund of India.

.Further, the double/multiple payment of amount post acceptance of the amount of customs duty in the system is only a deposit with the government. The same can be refunded to the Importer  following the due procedure of Refund under Section 27 of the Customs Act, 1962.

Dear sir,

There are cases where the ICES rejects double duty and the amount so paid is re-credited automatically.  Pl advise the importer to check from his bank.   If due to error the duty is collected twice then there is no way for automatic re-credit as Such double/multiple payment of any amount can be re-credited by the Banks to the importer/CHA’s account only till the time it has not been transferred to the Govt. Account. The banks also hand over a scroll containing the Bill of Entry and challan-wise information about the amounts representing as Customs Duty transferred to RBI account to the concerned PAO for reconciliation purposes to complete the process of Duty Payment and accounting. The Banks have no authority to re-credit the money to customer’s account if the money has got transferred to RBI for crediting the same into The Consolidated Fund of India.

.Further, the double/multiple payment of amount post acceptance of the amount of customs duty in the system is only a deposit with the government. The same can be refunded to the Importer  following the due procedure of Refund under Section 27 of the Customs Act, 1962.

Regards Bhardwaj

EARNESTLY REQUESTING YOU TO SEND FORMAT OF CA CERTIFICATE FOR " CLAIMING REFUND OF EXCESS CUSTOMS DUTY PAID" DUE TO WRONG CALCULATION OF DUTY