The Central Board of Indirect Taxes & Customs (CBIC) has introduced an automated system for filing and processing refund applications under Customs. This move aims to simplify procedures, reduce processing time, and enhance transparency by eliminating manual intervention. The new system is in line with the government’s goal of fully digitizing Customs processes by mid-2026. The online refund module is now available on the ICEGATE Portal, allowing applicants to file refund claims electronically, track their status in real time, and receive refunds directly into their bank accounts.
- Electronic Filing: Refund applications must be submitted online via the ICEGATE Portal, replacing the manual process.
- Document Submission: Applicants must upload required documents, including an unjust enrichment certificate, if applicable.
- Pre-filled Applications: If a Bill of Entry reassessment is needed, applicants can request it online before filing a refund claim.
- Unique ARN Generation: Upon submission, a Unique Application Reference Number (ARN) will be issued instantly for tracking.
- Deficiency Intimation: Any deficiencies in the application will be communicated via the ICEGATE dashboard within 10 days of ARN generation.
- Digital Processing: Refund approvals, show-cause notices, and rejection orders will be communicated electronically.
- Audit Reforms: Concurrent audit has been removed for all refunds, and post-audit will be conducted by designated authorities.
- Direct Refund Transfer: Approved refund amounts will be credited electronically via PFMS (Public Financial Management System).
- Mandatory Digital Filing: The online system will be the only mode of filing from 1st April 2025 onwards, except in special cases approved by Customs authorities.
- Monitoring & Transparency: Applicants can track their refund status on ICEGATE, while Customs officers will have access to MIS reports for better monitoring.
Notification Reference: Customs
Circular No.: 05/2025-Customs
(17/02/2025)