Interpretation
In the customs department refund means the repayment of custom duty over-assessed by the department and of fine re-imposed in legal case as per appellate order.
Refund as per marine customs law section (40)
In case of no demand for refund as to the duty payment due to inadvertence, error or misconstruction within (3) months, the said refunded shall be prohibited and marine customs law section – 40.
The time shall be set from the next day of duty payment to date of demand for refund at the customs department which has (4) kinds as follow:-
(a) Claims by the payer an any cause.
(b) Somatic Refund to the payer due to inadvertence error or misconstruction on over taxation by the customs departments.
(c) Refunds to the payer as per duty exemption under marine customs law section (23) by Ministry of National Planning and Finance, and exemption of license duty by Department of Trade.
(d) Refunds to the payer fine under the appellate order in appeal, amendment and revision case.