Double Custom Duty paid due to system error - Refund
MANY a time, customs duty is paid against one BE online as well as through designated branch/online both the times. In such a scenario, one of them has to be returned to the payer (either importer or a CHA, as the case may be). Such excess duty payments are not being refunded at all nor modalities informed for getting this money back.. This was a point raised in the Open House Meeting of Mumbai Customs recently in which all the three Chief Commissioners were present.
Mr. Mohan Nihalani, President, AIIEA requested that in case double duty payment, the excess deposit lying with the Customs should not be treated as duty and should not be subjected to procedure of scrutiny of unjust enrichment under section 27 of the Customs Act, 1962. The trade pointed out that in Air Cargo Complex the officers insist unjust enrichment certificate for refund of double duty refund.
It seems the Chief Controller of Accounts of CBEC had some objections.
Anyway the Chief Commissioners informed the Trade that once duty is deposited in Consolidated Fund of India, it could be refunded by following the procedure of Section 27 of the Customs Act, 1962 only.
The trade was requested to submit Chartered Accountant Certificate for compliance with regards to principle of unjust enrichment. On being pointed out by trade that field staff is asking balance sheet in cases of refunds of double duty payment, Mr.A.K.Kaushal, Chief Commissioner of Customs, Zone I asked to bring such matter in the knowledge of Commissioner/Chief Commissioner concerned.
The matter is settled and the point closed. Amen.