MESSES FAROOQ GENERAL MERCHANTS, KARACHI versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Establishment of Section 33 Office of Federal Tax Ombudsman Ordinance (XXXV of 2000V, section 2 ()) will be claimed within six months. Refund of customs duty will be paid by Customs of such amount. Due to the delay in issuing the refund, the authorities delayed the process of filing a refund claim after almost five years due to the unlawful delay in not complying with the legal procedure regarding the service of the notice and keeping the documentary evidence / notice. The Federal Tax Ombudsman was recommended to the government on account of maintaining the service's accreditation. To ensure that the concerned Deputy Collector Customs has confirmed the refund as promised within ten days and the Member (Customs), Central Board of Revenue has issued instructions to all the collectors concerned to ensure that Refund claims must be processed within seven days of filing. The claim is made and each claim is settled within three months from the date of claim
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