Customs duty refund claims must be filed within the prescribed limitation, with evidence proving incidence and non-passage to others. Amendment prescribes that persons who paid or bore customs duty or interest may apply for refund to the Assistant or Deputy Commissioner within one year from payment; applications filed before assent are governed by the previous sub-section and payments made under protest are not subject to the one-year limit. Applicants must provide documentary evidence, including documents under section 28C, proving the duty or interest was collected from or paid by them and not passed on. Computation of the one-year limitation is specified for special exemption orders, judicial or appellate directions, and adjustments following final assessment or reassessment.
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Provisions expressly mentioned in the judgment/order text.
Customs duty refund claims must be filed within the prescribed limitation, with evidence proving incidence and non-passage to others.
Amendment prescribes that persons who paid or bore customs duty or interest may apply for refund to the Assistant or Deputy Commissioner within one year from payment; applications filed before assent are governed by the previous sub-section and payments made under protest are not subject to the one-year limit. Applicants must provide documentary evidence, including documents under section 28C, proving the duty or interest was collected from or paid by them and not passed on. Computation of the one-year limitation is specified for special exemption orders, judicial or appellate directions, and adjustments following final assessment or reassessment.
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