Refund of import duty for defective imported goods depends on identification, non-use, and timely export, relinquishment, or destruction. Refund of import duty is available for identifiable imported goods cleared for home consumption when the goods are defective or not in conformity with agreed specifications, subject to non-use except for discovering defects, identification by Customs, no drawback claim, and export, relinquishment, abandonment, or destruction within the prescribed period. The refund application must be filed within six months from the relevant date, no refund is allowed for perishable goods or goods beyond shelf life, and the Board may prescribe further conditions.