The procedure for refund of customs and excise duty in India depends on the nature of the duty and the circumstances under which the refund is being claimed. However, in general, the following steps are involved in the refund process: Filing of refund claim: The first step in claiming a refund of customs or excise duty is to file a refund claim with the appropriate authority. The refund claim must be filed within the prescribed time limit and must be accompanied by all necessary documents such as invoices, bills of entry, and proof of payment of duty. Verification of refund claim: Once the refund claim is filed, the appropriate authority will verify the claim and may ask for additional information or documents if required. The authority may also conduct a physical verification of the goods for which the refund is being claimed. Processing of refund claim: After the refund claim is verified, the appropriate authority will process the claim and determine the amount of refund payable. If the authority is satisfied that the refund is admissible, it will issue a refund order and credit the amount of refund to the claimant's bank account. Appeal and review: If the claimant is not satisfied with the amount of refund granted, he or she may file an appeal with the appropriate appellate authority. The appellate authority will review the claim and may modify the refund order if required. It is important to note that the procedure for refund of customs and excise duty may vary depending on the nature of the duty, the circumstances under which the refund is being claimed, and the applicable laws and regulations. It is advisable to consult with a customs or excise expert to understand the exact procedure for claiming a refund of customs or excise duty in a specific case.