CBIC clarifies on key aspects relating to the electronic processing of refund; As automation is relating to refund procedure under Customs whereby payments are through ICEGATE advises applicants to file refund application electronically through ICEGATE along with the supporting documents such as Unjust enrichment certificate etc; In view of processing refund applications electronically, while doing away with concurrent audit of refund claims in all cases shifts to post-audit; The manner of selection for audit will be finalized by DG-Audit in consultation with DG ARM; Informs that “show-cause Notice in case of rejection or the order for refund sanction or rejection shall be communicated electronically through ICEGATE”: CBIC Circular