(1) If the exporter or importer has paid more than the due amount of customs duty for the export or import of goods or the fine, the exporter or importer shall apply for the refund of such excess amount at the customs  office.
(2) In case of receiving application pursuant to Sub-rule (1), such application shall be examined and if it is found that the excess amount needs to be refunded, a written decision with justifications thereof shall be taken to refund the excess amount and refund such amount within Fifteen days from the date of the application received.
(3) In case of refund of the amount pursuant to Sub-rule (1), information shall be given to Director General with reasons for refund.
(4) In case of enquiry into the application pursuant to Sub-rule (1), if  it is found that the excess amount need not be refunded, the reasons for this  shall be notified to the applicant within Fifteen days from the date of
application received.