News Detail
This user manual provides a step-by-step guide for Import Export Code (IEC) holders to claim “other refunds” of Customs duties on the ICEGATE 2.0 portal, excluding refunds related to re-assessment. Users can access this functionality after logging into their ICEGATE account. The manual details the process of creating a new refund request, which involves selecting the reason for the refund, providing Bill of Entry details, selecting relevant annexures (like test reports or revised invoices) and uploading digitally signed documents, choosing a registered bank account for disbursement, and providing declarations regarding other pending refunds, personal hearing requirements, and duty paid under protest.
The manual also explains how to navigate the Refund Dashboard to view the status of submitted refund requests. The status updates include “Submitted,” “Assigned,” “Deficiency Memo Issued” (requiring user action), “Acknowledgment Generated,” “Show Cause Notice Issued,” and finally, “Refund Order Issued.” Users are advised to regularly check the dashboard for updates, queries from refund officers, and to respond to any deficiency memos within the given timeframe. Contact information for ICEGATE helpdesk is provided for any queries or assistance.
INDIAN CUSTOMS NATIONAL TRADE PORTAL
Customs Refund – Process of Other Refund On ICEGATE 2.0
User Manual Version 1.01
Dated: 17.2.2025
1. Getting Started.
Welcome to the user manual of ICEGATE 2.0 for accessing the form for requesting refund of Customs Duties, other than that arising due to re-assessment. The manual offers a detailed account of all the features incorporated in the functionality and explains the steps involved in submission of refund requests for other refund and viewing the status of each request on ICEGATE 2.0.
2. Brief About User Manual.
(a) Purpose:
The user manual is designed to provide a step-by-step illustration of all the steps involved in submitting customs duty refund requests and viewing the status of requests on ICEGATE 2.0.
(b) Intended Audience:
This user manual is intended for use of IEC holders who wish to avail “Other Refund” services on ICEGATE portal, this module will provide online platform to raise requests for initiation of Other Refund and view the status of refund requests on ICEGATE 2.0.
3. Abbreviations
| Sr. No. Term/Acronym Description | ||
| 1. | CBIC |
|
| 2 | ICEGATE |
|
| 3 | IEC |
|
| 4 | BE |
|
| 5 | RIN |
|
4. Accessing the Functionality.
(a) User can access the Customs Duty Refund functionality by logging into ICEGATE Dashboard, by providing ICEGATE ID and Password and clicking on <Login> button. The ‘User Type’that needs to be selected shall be ‘ICEGATE User’.
(b) On successful login, the system will display the dashboard of the User.
(c) Go to the Services Widget and select Services >> Re-assessment cum Refund >> Re-assessment cum Refund as shown in the screen below-
(d) On clicking the link above, users can directly access the other refund module under services tab. The user will be redirected to create a new refund request
form.
5. Refund Dashboard.
User can access this dashboard for accessing the form for requesting “other refund” of Customs Duties and for viewing the status of previously submitted forms. Users are advised to keep checking the updates on the refund dashboard, as during refund process, refund officer can ask for document or raise queries which needs to be addressed by the user through the dashboard.
5.1. Creation of a New Refund Request – Other Refund.
Other Refund is the process of reverting the duty, already paid by the importer/exporter to the Government at an earlier point of time, back to such importer/exporter at a later date. The user will select the reason for claiming the other refund from the ‘Ground of Refund Claimed’ dropdown menu. The following steps will need to be followed by the user for the creation of a new refund request for other refund:
(a) Click on <Refund Dashboard> tab.
(g) The user will select “Annexure Type” from the dropdown and upload the digitally signed documents. The uploaded Annexure should be digitally signed pdf file. The user can upload the documents of size up to 1.5 MB. User can upload one or more of the below mentioned documents:
(i) Re- assessed test report of the item,
(ii) Revised Invoice,
(iii)Literature about the item,
(iv) Unjust Enrichment Certificate,
(v) Proof of IGST reversal,
(vi) Others.
(h) The user can upload more documents (maximum 5 documents) by clicking the “Add more documents” button.
(i) Next, user will select the bank account from the dropdown menu for refund +disbursement, on selecting the bank account the system will automatically fill in the user’s bank account details, such as the ‘Bank Account Number’, ‘Name of the Bank’, ‘IFSC’ code of the Bank, and ‘Address of the Bank Branch’.
NOTE: User will not be able to proceed for the application submission, if in case any Bank account is not registered on ICEGATE portal, Registration of Bank account number is a strict pre-requisite for Refund module, Users are advised to register the bank account number on ICEGATE portal to proceed for refund application. If importer has no bank account (for receiving export incentives) available in his profile for that port, then importer should first register the bank account number on the ICEGATE portal (using Bank Account Management Service) before proceeding for refund application. The user manual for Bank Account Management Service is available on https://www.icegate.gov.in/guidelines/bank-account-management-importer-manual. The importer should also carefully check the account number and IFSC code entered in his profile and if there is any modification/ change required, that should be done through bank account management service before submitting the application or else their application would get rejected from PFMS.
(j) Next, the user will provide a declaration and select one of the options as shown in the screen below. These options are as under:
(i) If any other refund claimed or pending against the same Import/Export document – (Yes/No).
(ii) Whether personal hearing required or not before the case is decided– (Yes/No)
(iii) Whether the duty has been paid under protest-(Yes/No)
(k) If the duty has been paid under protest, the user will have to enter the “Custom House Protest registration number”.
(l) On clicking the <Submit> button, the request will be validated with OTP (One time password) service both on SMS and E-mail on registered mobile and email id.
6. Refund Dashboard.
User can access this dashboard for accessing the form for requesting “other refund” of Customs Duties and for viewing the status of previously submitted forms. Users are advised to keep checking the updates on the refund dashboard, as during refund process, refund officer can ask for document or raise queries which needs to be addressed by the user through the dashboard.
6.1. Viewing Status of Refund Requests Submitted.
The table in Refund Dashboard provides status of each Refund request form which has been submitted successfully by the user. The Status & Action column provides the relevant information about the status and stage at which the application has reached along with any necessary action that is pending at the end of the user.
The status of the refund request can be any of the following:
6.1.1. Submitted.
Once an application form is submitted successfully, the status of the application will be shown as “Submitted”.
As there is no Reassessment number in other refunds, therefore the RIN number in dashboard will show NA. RIN number identifies the unique Re-assessment number in case of a re-assessment application.
6.1.2. Assigned.
After submission of the refund application, application will be processed and assigned to the Competent Authority, the status of the refund request will show as “Assigned”
6.1.3. Deficiency Memo Issued.
Upon initial scrutiny of the application, if the Competent Authority believes that the application has deficiencies or any clarification is required from the user, the Competent Authority will issue a ‘Deficiency Memo’and the accordingly status of the application will be displayed as “Deficiency Memo Issued”under the “Status and Action” column.
a) The user will click the “Deficiency Memo Issued”link to Access/Download the memo and submit his reply within the time period mentioned in the memo. The user can also upload documents along with the reply by clicking on <Reply to Notice> button provided in the memo.
6.1.4. Acknowledgment Generated.
If the Competent Authority finds that, after initial scrutiny or after reviewing the response to the Deficiency Memo, the application does not have any deficiencies, the Competent Authority will issue an Acknowledgement and accordingly the status of the request will be displayed as “Acknowledgment Generated
6.1.5. Show Cause Notice Issued.
After generation of the acknowledgment, the application will be reviewed in detail by the Competent Authority. Based on the review, if the entire amount of refund or part there of is prima-facie found to be inadmissible by the Competent Authority, the authority will issue a Show Cause Notice and accordingly the status of the application form will be displayed as “Show Cause Notice Issued”.
6.1.6. Refund Order Issued.
Based on the review of reply and documents furnished by the user, the Competent Authority will prepare a Refund Order granting or rejecting or partially granting the requested refund amount. In this case, the system will display the status of the application form as “Refund Order Issued.”
7. Contact Us.
The contact details are as follows:
Pr. ADG, ICEGATE
Director General of Systems & Data Management, CBIC
1st Floor, CR Building, IP Estate,
New Delhi –110 109
Toll Free No: 1800-3010-1000ss
The user can also drop their queries at:
Email: icegatehelpdesk@icegate.gov.in
Source: www.taxguru.in