Section 2(3) in The Customs Refund Application (Form) Regulations, 1995.
(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.Form(See regulation 2)Application for Refund of Duty/Interest
