Refund under Section 74 of the Customs Act, 1962 allows importers to claim a refund of customs duty paid on goods that are later re-exported, either as such or after minor processing. It helps businesses recover the duty, reduce financial loss, improve cash flow, and ensure compliance with customs regulations. SKMC Global supports end-to-end documentation, filing, and timely refund pr... https://www.skmcglobal.com/blog/refund-under-section-74-of-the-customs-act-1962