1) Anybody who  deposited any amount in the customs office pursuant to the Act or these Rules, shall apply for the refund, to the customs officer, within One year  after the purpose for which the fund is deposited is realized. The
application shall specify the reasons and the amount of refund. The application shall be enclosed with receipt of deposit and the related documents for refund.
(2) Upon receipt of application pursuant to Sub-rule (1), the customs officer shall decide whether the deposit shall be refunded or not and refund  such deposit within Three days of the date of decision if it is so to be  refused. In case the deposit need not be refunded, the reasons thereof shall be notified to the applicant.
(3) In case an application is not received within the time limit pursuant to Sub-rule (1), the customs officer shall prepare a list of the deposit manual and decide that the deposit shall be refunded in case the  application received with evidence later to the date and for this purpose he/she shall transfer such deposit.