Require Guidelines for duty refund against advance BOE filed whereas same shipment cleared against regularizes BOE.

ANSWER

Facts of the case:
ABC filed advance BOE and paid duty thereon, whereas when the shipment was cleared, again duty was paid against fresh BOE.

Law applicable:
Section 27 - Claim for refund of duty Interpretation:

(1) Any person claiming refund of any duty or interest,'

(a) paid by him; or

(b) borne by him,

may make an application in such form and manner as may be prescribed for such refund to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, before the expiry of one year, from the date of payment of such duty or interest:

Customs Regulation - Refund Application (Form) Regulations, 1995

2. Form and manner of filing application for refund. -

(1) An application for refund shall be made in the prescribed Form appended to these regulations in duplicate to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, having jurisdiction over the Customs port, Customs airport, land customs station or the warehouse where the duty of customs was paid.
(2) The application shall be scrutinised for its completeness by the Proper Officer and if the application is found to be complete in all respects, the applicant shall be issued an acknowledgement by the Proper Officer in the prescribed Form appended to these regulations within ten working days of the receipt of the application.
(3) Where on scrutiny, however, the application is found to be incomplete, the Proper Officer shall, within ten working days of its receipt, return the application to the applicant, pointing out the deficiencies. The applicant may resubmit the application after making good the deficiencies, for scrutiny

Explanation:-
For the purposes of payment of interest under section 27A of the Act, the application shall be deemed to have been received on the date on which a complete application, as acknowledged by the Proper Officer, has been made.

Interpretation:
Under Customs Refund of any duty can be claimed under Section 27. Therefore refund of excess duty paid can be claimed under Section 27 by filing an application in FORM-102 'Application for refund of duty/interest' before the expiry of one year, from the date of payment of such duty.
Please follow the procedure given in CUSTOMS REFUND APPLICATION (FORM) REGULATIONS, 1995 for claiming refund.

Conclusion:
Refund of excess duty paid can be claimed within 1 year by filing an application in FORM-102. (Reply dt. 08/10/2021)