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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Refunds under Section 27 now barred below Rs.100 after Section 65 Finance Act, 2013 amendment</h1> Section 65 of the Finance Act, 2013 amends section 27(1) of the Customs Act by inserting an additional proviso that disallows refund of any claimed amount below one hundred rupees. This means that even if a person is otherwise entitled to a refund of customs duty or other amounts under section 27, no refund shall be granted when the refundable sum is less than Rs. 100. The amendment introduces a monetary threshold to avoid processing very small refund claims, thereby streamlining administrative procedures and reducing minor refund-related transactions.
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