(1) If an exporter or importer collects customs duties or fines in excess of what is required to be paid in accordance with the prevailing law during the export or import of goods, he/she shall file an application with the relevant customs office to recover the excess amount.
(2) After receiving the application according to sub-rule (1), if the customs officer determines that the amount should be returned after necessary investigation, he shall make a written decision with a clear reason for the return, and return the overcharged amount to the concerned person within fifteen days from the date of receipt of the application.
(3) In case of refund according to sub-rule (1), the information along with the reason for refund should be given to the Director General immediately.
(4) If, upon investigation of the application received in accordance with sub-rule (1), it is not found that the amount demanded by the applicant should be returned to him, the applicant shall be informed in writing within fifteen days of receiving the application.