Limitation period for customs refunds fixed; claims require documentary proof that duty incidence was not passed on and timely filing. The amendment consolidates the limitation for claiming customs duty or interest refunds into a uniform period, preserves prior applications made before assent under the previous law, excludes payments made under protest from the limitation, treats the date of purchase as the date of payment for non importers, requires documentary proof that duty incidence was not passed on (including documents under section 28C), and prescribes computation rules for limitation where exemption orders, judicial decisions, or provisional payments with later adjustment are involved.
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Limitation period for customs refunds fixed; claims require documentary proof that duty incidence was not passed on and timely filing.
The amendment consolidates the limitation for claiming customs duty or interest refunds into a uniform period, preserves prior applications made before assent under the previous law, excludes payments made under protest from the limitation, treats the date of purchase as the date of payment for non importers, requires documentary proof that duty incidence was not passed on (including documents under section 28C), and prescribes computation rules for limitation where exemption orders, judicial decisions, or provisional payments with later adjustment are involved.
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